[flang] Lower passing non assumed-rank/size to assumed-ranks (#79145)

Start implementing assumed-rank support as described in
https://github.com/llvm/llvm-project/blob/main/flang/docs/AssumedRank.md

This commit holds the minimal support for lowering calls to procedure
with assumed-rank arguments where the procedure implementation is done
in C.

The case for passing assumed-size to assumed-rank is left TODO since it
will be done a change in assumed-size lowering that is better done in
another patch.

Care is taken to set the lower bounds to zero when passing non allocatable no pointer as descriptor
to a BIND(C) procedure as required per 18.5.3 point 3. This was not done before while the requirements also applies to non assumed-rank descriptors. This change  required special attention with IGNORE_TKR(t) to avoid emitting invalid fir.rebox operations (the actual argument type must be used in this case as the output type). 

Implementation of Fortran procedure with assumed-rank arguments is still
TODO.