[flang] Finer error detection in separate module procedure case (#110912)

When a separate module procedure has a dummy procedure argument that is
simply declared EXTERNAL in its interface but is actually called as a
subroutine or function in its definition, the compiler is emitting an
error message. This is too strong; an error is appropriate only when the
dummy procedure in the definition has an interface that is incompatible
with the one in the interface definition.

However, this is not a safe coding practice, and can lead to trouble
during execution if a function is passed as an actual argument but
called as a subroutine in the procedure (or the other way around), so
add a warning message as well for this case (off by default).

Fixes https://github.com/llvm/llvm-project/issues/110797.

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