[flang][cuda] Update attribute compatibily check for unified matching rule (#90679)

This patch updates the compatibility checks for CUDA attribute iin
preparation to implement the matching rules described in section 3.2.3.
We this patch the compiler will still emit an error when there is
multiple specific procedures that matches since the matching distances
is not yet implemented. This will be done in a separate patch.


https://docs.nvidia.com/hpc-sdk/archive/24.3/compilers/cuda-fortran-prog-guide/index.html#cfref-var-attr-unified-data

gpu=unified and gpu=managed are not part of this patch since these
options are not recognized by flang yet.