[flang][openacc] Fix clauses check with device_type (#77389)

A couple of clauses are allowed multiple times when they are separated
by a device_type clause. This patch updates the ACC.td file to move
these clauses to the `allowedClause` list and the
`CheckAllowedOncePerGroup` function is used to make sure they appear
only once on the directive or for each device_type.