SRU Exception request: AMD ROCm

[igorluppi]

Description

Add an SRU exception for the AMD ROCm open-source GPU compute stack that is
newly delivered in Ubuntu 26.04 (Resolute). ROCm is a coordinated set of
~32 source packages (runtime, math libraries, HIP interface libraries, and
tooling) that must be updated atomically due to deep ABI and CMake config
interdependencies. Several packages also ship pre-compiled GPU kernel code
objects (HSA Code Objects) for AMD GPU architectures that are redistributed
as-is from upstream.

This PR will require approval from an SRU team member.

I will also update the [TODO] sections as the first 7.1 → 7.2.4 SRU
progresses and test artifacts become available.

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Related issue

N/A

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Checklist

• I have read and followed the Ubuntu Project contributing guide
• My pull request is linked to an existing issue (if applicable)
• I have tested my changes, and they work as expected

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Additional notes (optional)

The structure and process mirrors the existing NVIDIA CUDA exception (PR #517).
The first concrete SRU this exception covers is the ROCm 7.1 → 7.2.4 coordinated
stack update targeting resolute 26.04 LTS.

[igorluppi]

@talhaHavadar