lto: Add a test for PR ld/32083

Add a test for PR ld/32083 and xfail the test for GCC without the fix:

commit a98dd536b1017c2b814a3465206c6c01b2890998
Author: H.J. Lu <hjl.tools@gmail.com>
Date:   Wed Aug 21 07:25:25 2024 -0700

    Update LDPT_REGISTER_CLAIM_FILE_HOOK_V2 linker plugin hook

	PR ld/32083
	* testsuite/ld-plugin/common-2a.c: New file.
	* testsuite/ld-plugin/common-2b.c: Likewise.
	* testsuite/ld-plugin/lto.exp: Run PR ld/32083 test.

Signed-off-by: H.J. Lu <hjl.tools@gmail.com>