Detect ROCm builds without requiring a visible GPU

[kashif]

setup.py gates the HIP extension build on torch.cuda.is_available(), which is False on any machine without a visible GPU — including CI wheel builders. On a ROCm build of PyTorch that silently produces a CPU-only wheel, and it also skips the include_package_data work-around that's there specifically for hipify's absolute paths.

Both checks now key off torch.version.hip, which describes the PyTorch build rather than the machine doing the building. CUDA behaviour is unchanged.

Tested on ROCm 7.2 / gfx1150 with PyTorch 2.13: builds from source and the test suite passes (2771 passed, 30 skipped — the skips are all multi-GPU).

[codecov-commenter]

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Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 98.20%. Comparing base (140d3ad) to head (69b5777).
⚠️ Report is 24 commits behind head on master.
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Additional details and impacted files

@@            Coverage Diff             @@
##           master     #512      +/-   ##
==========================================
+ Coverage   97.23%   98.20%   +0.97%     
==========================================
  Files          10       10              
  Lines         217      223       +6     
==========================================
+ Hits          211      219       +8     
+ Misses          6        4       -2     

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