[flang][cuda] Distinguish constant fir.global from globals with a #cuf.cuda<constant> attribute (#118912)

1. In `CufOpConversion` `isDeviceGlobal` was renamed
`isRegisteredGlobal` and moved to the common file. `isRegisteredGlobal`
excludes constant `fir.global` operation from registration. This is to
avoid calls to `_FortranACUFGetDeviceAddress` on globals which do not
have any symbols in the runtime. This was done for
`_FortranACUFRegisterVariable` in #118582, but also needs to be done
here after #118591
2. `CufDeviceGlobal` no longer adds the `#cuf.cuda<constant>` attribute
to the constant global. As discussed in #118582 a module variable with
the #cuf.cuda<constant> attribute is not a compile time constant. Yet,
the compile time constant also needs to be copied into the GPU module.
The candidates for copy to the GPU modules are
- the globals needing regsitrations regardless of their uses in device
code (they can be referred to in host code as well)
       - the compile time constant when used in device code 

3. The registration of "constant" module device variables (
#cuf.cuda<constant>) can be restored in `CufAddConstructor`

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