[flang][openacc] Lower data clause on compute construct to data operand ops

This patch lowers the data clause on the OpenACC compute construct
to their corresponding acc data operand operation.
The decomposition is the same as in D149673.

Note that `private` and `firstprivate` are not lowered to data operand operation as they do not have one and will likely have dedicated design/process.

Depends on D149673

Reviewed By: razvanlupusoru, jeanPerier

Differential Revision: https://reviews.llvm.org/D149785