[flang] Stricter interface compatibility checking for TBP overrides

The compiler currently ignores attributes for PASS dummy arguments that
are incompatible between a type-bound procedure in an extended type and
the binding of the same name that it overrides in an ancestor type,
if any.  Strengthen this checking so that discrepancies between attributes
and intents are caught, and add some tests.

Differential Revision: https://reviews.llvm.org/D145110