FVSubgridZ failure on `dace:gpu` backend

[FlorianDeconinck]

FVSubgridZ leads to a CUDA 701 when ran under dace:gpu. The underlying cause is an overflow of the registers leading to cuda launch failure.

Temporary workaround as introduced in PR #400 is a skip_test that cancelled our translate test for this particular backend.

Avenue for solutions:

• break code to have a smaller number of tracers updated
• change the block/thread configuration for the stencil
• skip field_to_scalar OIR pass (in combination with the above)
• deeper fix of the backend in GT4Py (tbd)

WARNING: this probably also fail when doing orchestration, it remains untested