toolchain: introduce BR2_TOOLCHAIN_HAS_GCC_BUG_104028

sg3_utils package fails to build for the M68K architecture with optimization
enabled with gcc = 10.3.0 and it's still present in gcc = 11.1.0:
http://autobuild.buildroot.net/results/c49300d12a209b18f41d389f092324592b881277/

It's been reported upstream:
https://gcc.gnu.org/bugzilla/show_bug.cgi?id=104028



Signed-off-by: Giulio Benetti <giulio.benetti@benettiengineering.com>
Signed-off-by: Thomas Petazzoni <thomas.petazzoni@bootlin.com>