[flang] Pass VALUE CHARACTER arg by register in BIND(C) calls (#87774)

Fortran mandates "CHARACTER(1), VALUE" be passed as a C "char" in calls
to BIND(C) procedures (F'2023 18.3.7 (4)). Lowering passed them by
memory instead. Update call interface lowering code to pass them by
register. Fix related test and update it to use HLFIR.