[SYCL][E2E] Disable clock.cpp on spirv-be (#20147)

#20146

Author: KornevNikita

sycl/test-e2e/Experimental/clock.cpp

@@ -1,6 +1,10 @@
 // REQUIRES-INTEL-DRIVER: cpu: 2026
 // REQUIRES: aspect-usm_shared_allocations
 // REQUIRES: aspect-ext_oneapi_clock_sub_group || aspect-ext_oneapi_clock_work_group || aspect-ext_oneapi_clock_device
+
+// UNSUPPORTED: spirv-backend
+// UNSUPPORTED-TRACKER: https://github.com/intel/llvm/issues/20146
+
 // RUN: %{build} -o %t.out
 // RUN: %{run} %t.out