cmsis: resolve undefined reference to k_calloc()

When no heap has been configured, osMessageQueueNew() will no
longer include a call to k_calloc() (which needs the heap).
In such a configuration, if osMessageQueueNew() indicates that
the buffer must be allocated, it will fail and return NULL.

Fixes #61196

Signed-off-by: Peter Mitsis <peter.mitsis@intel.com>