[flang] Fix bugs in .mod file for abstract interface

When an abstract interface is defined, add the ABSTRACT attribute to
subprogram symbols that define the interface body. Make use of that
when writing .mod files to include "abstract" on the interface statement.

Also, fix a problem with the order of symbols in a .mod file. Sometimes
a name is mentioned before the "real" declaration, e.g. in an access
statement. We want the order to be based on the real definitions. In
these cases we replace the symbol name with an identical name with a
different source location. Then by sorting based on the source location
we get symbols in the right order.

Differential Revision: https://reviews.llvm.org/D93572