[clang] [flang] [flang][flang-driver] Support flag -finstrument-functions (PR #137996)

[Steve Scalpone via cfe-commits]

sscalpone wrote:

Hi @anchuraj!  Nice patch!  Are you interesting in extending the front-end handling to support:
```
-finstrument-functions-exclude-function-list=sym,sym,...
```
```
-finstrument-functions-exclude-file-list=file,file,...
```
In my experience, if found that application engineers generally need these extensions soon after discovering -finstrument-functions :)


https://github.com/llvm/llvm-project/pull/137996