[flang] Subnormal arguments to and results from SPACING (#108861)

The standards aren't clear about how IEEE-754 subnormal values interact
with the intrinsic function SPACING. Four compilers interpret the
standard such that SPACING(x) will return a value never less than
TINY(x); one compiler returns TINY(x) for ABS(x) <= TINY(x) but can
return SPACING(x) < TINY(x) for some ABS(x) > TINY(x); one other
compiler works similarly, but also oddly returns SPACING(x) < TINY(x)
for ABS(x) >= TINY(x)/2.

Follow the most common precedent.

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