[Flang] [OpenMP] [Semantics] Add semantic support for IS_DEVICE_PTR nd...

[Flang] [OpenMP] [Semantics] Add semantic support for IS_DEVICE_PTR nd HAS_DEVICE_ADDR clauses on  OMP TARGET directive and add more semantic checks for OMP TARGET. (#67290)

Summary of this patch

- Add semantic support for HAS_DEVICE_ADDR and IS_DEVICE_PTR clauses.
- A list item that appears in an IS_DEVICE_PTR clause must be a valid
device pointer for the device data environment.
- A list item may not be specified in both an IS_DEVICE_PTR clause and a
HAS_DEVICE_ADDR clauses on the directive.
- A list item that appears in an IS_DEVICE_PTR or a HAS_DEVICE_ADDR
clauses must not be specified in any data-sharing attribute clause on
the same target construct.