[IPU] Add special tests for IPUs 2/n

[SeanNaren]

What does this PR do?

Adds special tests for IPUs, and ensure we only run the profiler test if nvcc is available.

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[codecov]

Codecov Report

Merging #7833 (b09c004) into master (ca89a7f) will decrease coverage by 5%.
The diff coverage is n/a.

@@           Coverage Diff           @@
##           master   #7833    +/-   ##
=======================================
- Coverage      93%     88%    -5%     
=======================================
  Files         199     202     +3     
  Lines       13017   13042    +25     
=======================================
- Hits        12052   11457   -595     
- Misses        965    1585   +620