[flang][cuda] Extends matching distance computation (#91810)

Extends the computation of the matching distance in the generic
resolution to support options described in the table:
https://docs.nvidia.com/hpc-sdk/archive/24.3/compilers/cuda-fortran-prog-guide/index.html#cfref-var-attr-unified-data

Options are added as language features in the `SemanticsContext` and a
flag is added in bbc for testing purpose.