[clang] [CIR][OpenACC] Implement pointer/array recipe destructors (PR #160189)

[Erich Keane via cfe-commits]

erichkeane wrote:

I tried to make this as small as possible, but a LOT of stuff ended up in tests since I wanted to make sure we got good coverage.  I would VERY MUCH appreciate overall review, but in particular want to make sure that I got the IR for the destroy section correct, both from a CIR and an ACC IR perspective.

https://github.com/llvm/llvm-project/pull/160189