Conditional ROCm kernel build

[petrex]

This pull request introduces a conditional inclusion of the tensor_core_tiled_layout source directory for ROCm builds in setup.py. This change ensures that the tiled layout extension is only included when supported, improving build correctness and maintainability.

Note that there is a regression on ROCm 7.0 to build this kernel.

Conditional ROCm source inclusion:

• Added a new rocm_tiled_layout_supported flag to control whether the tensor_core_tiled_layout source directory is included for ROCm extensions. (setup.py)
• Modified the logic for assembling rocm_source_dirs so that tensor_core_tiled_layout is only appended if rocm_tiled_layout_supported is True. (setup.py)

[pytorch-bot]

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