[flang] Fix lowering of host associated cray pointee symbols (#86121)

Cray pointee symbols can be host associated from a module or host
procedure while the related cray pointer is not explicitly associated.
This caused the "not yet implemented: lowering symbol to HLFIR" to fire
when lowering a reference to the cray pointee and fetching the cray
pointer.

This patch:
- Ensures cray pointers are always instantiated when instantiating a
cray pointee.
- Fix internal procedure lowering to deal with cray pointee host
association like it does for pointers (the lowering strategy for cray
pointee is to create a pointer that is updated with the cray pointer
value before being fetched).

This should fix the bug reported in
https://github.com/llvm/llvm-project/issues/85420.