[flang] Emit `argNo` debug info only for `func` block args (#93921)

Fixes a bug uncovered by
[pr43337.f90](https://github.com/llvm/llvm-test-suite/blob/main/Fortran/gfortran/regression/gomp/pr43337.f90)
in the test suite.

In particular, this emits `argNo` debug info only if the parent op of a
block is a `func.func` op. This avoids DI conflicts when a function
contains a nested OpenMP region that itself has block arguments with DI
attached to them; for example, `omp.parallel` with delayed privatization
enabled.