Reapply #91116 with fix (#93160)

This PR contains 2 commits:
1. A commit to reapply changes introduced #91116 (was reverted earlier
due to test suite failures)
2. A commit containing a possible solution for the issue causing the
test suite failures. In particular, it introduces a simple symbol
visitor class to keep track of the current active OMP construct and
marking this active construct as the scope defining the symbol being
visisted.