[CUDA] test FreeFunctionKernels/structs_with_special_types_as_kernel_paramters.cpp fails on CUDA with sm_75 set as default

[bratpiorka]

Describe the bug

see https://github.com/intel/llvm/actions/runs/20262778001/job/58178580688

Failed Tests (1):
  SYCL :: FreeFunctionKernels/structs_with_special_types_as_kernel_paramters.cpp

fixes: #20907

To reproduce

https://github.com/intel/llvm/actions/runs/20262778001/job/58178580688

Environment

• OS: Linux
• Target device and vendor: Nvidia GPU
• DPC++ version: [CUDA] update default CUDA sm ver to 75 #20824