With introduction of 74e527b, a330b56 and subsequently 2791ecd ReactOS can now properly set IOPL (I/O privilege level) for user mode trusted processes. With that said, enable the compilation of raise hard error function call code back.
ProcessUserModeIOPL is strictly implemented for 32-bit architecture so it doesn't make any sense for CSRSS to gather user mode I/O privilege when that won't work anyway.