[Flang] [OpenMP] [MLIR] [Lowering] Add lowering support for IS_DEVICE_PTR and...

 [Flang] [OpenMP] [MLIR] [Lowering] Add lowering support for IS_DEVICE_PTR and HAS_DEVICE_ADDR clauses on OMP TARGET directive.  (#88206)

Added lowering support for IS_DEVICE_PTR and HAS_DEVICE_ADDR clauses for
OMP TARGET directive and added related tests for these changes.

IS_DEVICE_PTR and HAS_DEVICE_ADDR clauses apply to OMP TARGET directive
OpenMP spec states

The **is_device_ptr** clause indicates that its list items are device
pointers.

The **has_device_addr** clause indicates that its list items already
have device addresses and therefore they may be directly accessed from a
target device.

Whereas USE_DEVICE_PTR and USE_DEVICE_ADDR clauses apply to OMP TARGET
DATA directive and OpenMP spec for them states

Each list item in the **use_device_ptr** clause results in a new list
item that is a device pointer that refers to a device address

Each list item in a **use_device_addr** clause that is present in the
device data environment is treated as if it is implicitly mapped by a
map clause on the construct with a map-type of alloc

Fixed build error caused by Squash merge which needs rebase