What are the ways to utilize SPIR(-V) with older graphics hardware?

From this:

it looks like at least some Intel Graphics HD 4000 GPU systems support ARB_gl_spirv, at least on Linux, on Ivy Bridge GT2. Also, there’s support for later generation 4xxx series as well (4400, 4600, etc.), on Haswell GT2.

Beyond that, you might check into whether software-only Mesa3D supports SPIR-V. If so, you could ideally dev/test GL apps with SPIR-V without full GPU accelleration.