This is an old thinko pertaining to the interaction between TLS
sequences and delay slot filling: the compiler knows that it cannot
put instructions with TLS relocations into delay slots with the
original Sun TLS model, but it tests TARGET_SUN_TLS in this context,
which depends only on the assembler.  So if the compiler is configured
with the GNU assembler and the Solaris linker, then TARGET_GNU_TLS is
set instead and the limitation is not enforced.

	PR target/93704
	* config/sparc/sparc.c (eligible_for_call_delay): Test HAVE_GNU_LD
	in conjunction with TARGET_GNU_TLS in early return.