* config/xtensa/xtensa-protos.h (non_acc_reg_operand): Remove.
(xtensa_valid_move, xtensa_preferred_reload_class): Define.
* config/xtensa/xtensa.c (non_acc_reg_operand): Remove.
(xtensa_valid_move, xtensa_preferred_reload_class): Define to
prevent use of sp as a reload register.
(xtensa_emit_move_sequence): Use xtensa_valid_move instead of
non_acc_reg_operand.
* config/xtensa/xtensa.h (PREDICATE_CODES): Remove non_acc_reg_operand.
(PREFERRED_RELOAD_CLASS): Move code to xtensa_preferred_reload_class.
* config/xtensa/xtensa.md (movsi_internal, movhi_internal,
movqi_internal): Use xtensa_valid_move instead of non_acc_reg_operand.