[flang][cuda] Move CUDA Fortran operations to a CUF dialect (#92317)

The number of operations dedicated to CUF grew and where all still in
FIR. In order to have a better organization, the CUF operations,
attributes and code is moved into their specific dialect and files. CUF
dialect is tightly coupled with HLFIR/FIR and their types.

The CUF attributes are bundled into their own library since some
HLFIR/FIR operations depend on them and the CUF dialect depends on the
FIR types. Without having the attributes into a separate library there
would be a dependency cycle.