[flang][cuda] Allow list-directed PRINT and WRITE stmt in device code (#87415)

The specification allow list-directed PRINT and WRITE statements to
appear in device code. This patch relax the semantic check to allow
them.

3.6.11.
List-directed PRINT and WRITE statements to the default unit may be used
when compiling for compute capability 2.0 and higher; all other uses of
PRINT and WRITE are disallowed.