There has been an attempt to reorganize this part, however, it seems that didn't compile on HIP, and is reverted in
rBc2dc65dfa4ae60fa5d2c3b0cfe86f99dcb5bf16f. This is another attempt of refactoring. as I have no idea why some things don't work on HIP, it's
best to check whether this compiles on other platforms.
The main changes are creating a new struct named MeshLight that is shared between KernelLightDistribution and KernelLightTreeEmitter,
and a bit of renaming, so that light sampling with or without light tree could call the same function.
Also, I noticed a patch D16714 referring to HIP compilation error. Not sure if it's related, but browsing
https://builder.blender.org/admin/#/builders/30/builds/7826/steps/7/logs/stdio, it didn't work on gfx1102, not gfx9*.