[NFC][flang][OpenMP] Split `DataSharing` and `Clause` processors (#81973)

This started as an experiment to reduce the compilation time of
iterating over `Lower/OpenMP.cpp` a bit since it is too slow at the
moment. Trying to do that, I split the `DataSharingProcessor`,
`ReductionProcessor`, and `ClauseProcessor` into their own files and
extracted some shared code into a util file. All of these new `.h/.cpp`
files as well as `OpenMP.cpp` are now under a `Lower/OpenMP/` directory.

This resulted is a slightly better organization of the OpenMP lowering
code and hence opening this NFC.

As for the compilation time, this unfortunately does not affect it much
(it shaves off a few seconds of `OpenMP.cpp` compilation) since from
what I learned the bottleneck is in `DirectivesCommon.h` and
`PFTBuilder.h` which both consume a lot of time in template
instantiation it seems.