[BUG] test_concat file instantiates GPU objects in the parametrize arguments

[er-eis]

As @bdice points out here: #15623 (comment)

GPU object instantiation within the parametrize arguments results in the test suite being slower to launch. We should refactor tests as such: b5b9116

Ideally, this refactor would occur across all test files with this associated issue.

[vyasr]

For reference, the broader ask (refactoring parametrization to either prefer fixtures or move GPU data instantiation into the test to avoid materialization on test collection) is being tracked in #9999. Since you have a PR to close this specific issue, I'm happy to leave this one open, though.