[flang] Don't misinterpret valid component value for ancestor type (#161910)

As a common language extension, this compiler accepts a structure
constructor whose first value has no keyword and whose type matches an
ancestral type as if the constructor had had a keyword whose name was
the ancestral type. For example, given
  TYPE PARENT; REAL X; END TYPE
  TYPE, EXTENDS(PARENT) :: CHILD; END TYPE
we accept the nonconforming constructor "child(parent(1.))" as if it had
been the conforming "child(1.)" or "child(parent=parent(1.))".

The detection of this case needs to be constrained a bit to avoid a
false positive misinterpretation of conforming code in the case where
the actual first component of the derived type is a POINTER or
ALLOCATABLE whose type and rank would allow it to correspond with the
keywordless first value in the component value list.

Fixes https://github.com/llvm/llvm-project/issues/161887.

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