[Flang] [OpenMP] [Semantics] [MLIR] [Lowering] Add lowering support for...

[Flang] [OpenMP] [Semantics] [MLIR] [Lowering] Add lowering support for IS_DEVICE_PTR and HAS_DEVICE_ADDR clauses on OMP TARGET directive. (#74187)

Added lowering support for IS_DEVICE_PTR and HAS_DEVICE_ADDR clauses for
OMP TARGET directive and added related tests for these changes.

IS_DEVICE_PTR and HAS_DEVICE_ADDR clauses apply to OMP TARGET directive
OpenMP spec states

`The **is_device_ptr** clause indicates that its list items are device
pointers.`

`The **has_device_addr** clause indicates that its list items already
have device addresses and therefore they may be directly accessed from a
target device.`

Whereas USE_DEVICE_PTR and USE_DEVICE_ADDR clauses apply to OMP TARGET
DATA directive and OpenMP spec for them states

`Each list item in the **use_device_ptr** clause results in a new list
item that is a device pointer that refers to a device address`

`Each list item in a **use_device_addr** clause that is present in the
device data environment is treated as if it is implicitly mapped by a
map clause on the construct with a map-type of alloc`