[clang] [OpenACC][CIR] Implement 'data' construct lowering (PR #135038)

[Valentin Clement バレンタイン クレメン via cfe-commits]

https://github.com/clementval approved this pull request.

LGTM from the OpenACC dialect point of view. 

https://github.com/llvm/llvm-project/pull/135038