[flang] Extension: associating polymorphic pointer/allocatable actual… (#93211)

… with monomorphic dummy

The relevant standard requires (F'2023 15.5.2.6 p2) that when a pointer
or allocatable actual argument is associated with an
identically-attributed dummy argument, either both are polymorphic or
neither is. We already relax this requirement in the case of an
INTENT(IN) dummy argument, since a change of type cannot occur. Further,
like other compilers do, we can also relax this requirement in the case
of a limited polymorphic actual argument being associated with a
monomorphic dummy, as our implementation always passes a reference to
the actual descriptor, where any change of type that occurs during the
call due to reallocation will be properly recorded.