[flang] Implement !DIR$ [NO]INLINE and FORCEINLINE directives (#134350)

This patch adds the support of these two directives : `!dir$ inline` and
`!dir$ noinline`.
- `!dir$ noinline` tells to the compiler to not perform inlining on
specific function calls by adding the `noinline` metadata on the call.
- `!dir$ inline` tells to the compiler to attempt inlining on specific
function calls by adding the `inlinehint` metadata on the call.
- `!dir$ forceinline` tells to the compiler to always perfom inlining on
specific function calls by adding the `alwaysinline` metadata on the
call.

Currently, these directives can be placed before a `DO LOOP`, call
functions or assignments. Maybe other statements can be added in the
future if needed.

For the `inline` directive the correct name might be `forceinline` but
I'm not sure ?

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