openmp: Document that non-rect loops are not supported in Fortran yet

I've found we claim to support non-rectangular loops, but don't actually
support those in Fortran, as can be seen on:
  integer i, j
  !$omp parallel do collapse(2)
  do i = 0, 10
    do j = 0, i
    end do
  end do
end
To support this, the Fortran FE needs to allow the valid forms of
non-rectangular loops and disallow others, so mainly it needs its
updated version of c-omp.c c_omp_check_loop_iv etc., plus for non-rectangular
lb or ub expressions emit a TREE_VEC instead of normal expression as the C/C++ FE
do, plus testsuite coverage.

2021-10-27  Jakub Jelinek  <jakub@redhat.com>

	* libgomp.texi (OpenMP 5.0): Mention that Non-rectangular loop nests
	aren't implemented for Fortran yet.

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