[flang][hlfir] ensure hlfir.declare result box attributes are consistent (#143137)

Prevent hlfir.declare output to be fir.box/class values with the
heap/pointer attribute to ensure the runtime descriptor attributes are
in line with the Fortran attributes for the entities being declared
(only fir.ref<box/class> can be ALLOCATABLE/POINTERS).

This fixes a bug where an associated entity inside a SELECT TYPE was being
unexpectedly reallocated inside assign runtime because the selector was allocatable
and this attribute was not properly removed when creating the descriptor
for the associated entity (that does not inherit the ALLOCATABLE/POINTER
attribute according to Fortran 2023 section 11.1.3.3).

0 files changed, 0 insertions, 0 deletions