[flang] Deep copy nested allocatable components in transformational (#81736)

Spread, reshape, pack, and other transformational intrinsic runtimes are
using `CopyElement` utility to copy elements. This utility was dealing
with deep copies, but only when the allocatable components where
"immediate" components of the type being copied. If the allocatable
components were nested inside a nonpointer/nonallocatable component,
they were not deep copied, leading to bugs later when manipulating the
value (or double free when applying #81117).

Visit data components with allocatable components (using the
noDestructionNeeded flag to avoid expensive and useless type visit when
there are no such components).

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