[flang][StackArrays] track pointers through fir.convert (#121919)

This does add a little computational complexity because now every
freemem operation has to be tested for every allocation. This could be
improved with some more memoisation but I think it is easier to read
this way. Let me know if you would prefer me to change this to
pre-compute the normalised addresses each freemem operation is using.

Weirdly, this change resulted in a verifier failure for the fir.declare
in the previous test case. Maybe it was previously removed as dead code
and now it isn't. Anyway I fixed that too.

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