[flang][cuda] Lower attribute for dummy argument (#81212)

Lower CUDA attribute for simple dummy argument. This is done in a
similar way than `TARGET`, `OPTIONAL` and so on.

This patch also move the `Fortran::common::CUDADataAttr` to
`fir::CUDAAttributeAttr` mapping to
`flang/include/flang/Optimizer/Support/Utils.h` so that it can be reused
where needed.