[flang][driver] add -flang-deprecated-no-hlfir hidden option (#71820)

Patch 1/3 of the transition to use the HLFIR step by default in lowering
as described in
https://discourse.llvm.org/t/rfc-enabling-the-hlfir-lowering-by-default/72778/7

This option will allow to lower code without the HLFIR step during a
grace period as described in the RFC. It is not meant to be a long term
switch for flang.