[flang][cuda] Implicitly load cudadevice module in device/global subprogram (#92038)

This is a re-worked version of #91668. It adds the `cudadevice` module
and set the `device` attributes on its functions/subroutines so there is
no need for special case in semantic check.
`cudadevice` module is implicitly USE'd in `global`/`device` subprogram.