EXSWHTEC-10 - Implement additional tests for hipIpcOpenMemHandle (#2880)

- Verify that opening the same handle in different contexts on same device causes an error
- Verify that opening the handle in the process that created it causes an error
- Remove linux guard from test file and exclude test from windows build with cmake.
- Disable Unit_hipIpcOpenMemHandle_Negative_Open_In_Creating_Process for AMD.

tests/catch/hipTestMain/config/config_amd_windows_common.json

@@ -76,6 +76,7 @@
 	   "Unit_hipStreamValue_Wait64_Blocking_NoMask_Nor",
 	   "Unit_hipGetDeviceFlags_Positive_Context",
 	   "Unit_hipIpcCloseMemHandle_Negative_Close_In_Originating_Process",
+	   "Unit_hipIpcOpenMemHandle_Negative_Open_In_Creating_Process",
 	   "Unit_hipDeviceGetPCIBusId_Negative_PartialFill",
 	   "Unit_hipDeviceGetSharedMemConfig_Positive_Basic",
 	   "Unit_hipDeviceGetSharedMemConfig_Positive_Threaded"