[flang-commits] [flang] [flang] Re-land #70461 (procedure pointer lowering) (PR #73221)

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jeanPerier wrote:

Thanks for the approval, I merged manually in https://github.com/llvm/llvm-project/commit/af09219edd87db860d1fc5a33dd49ecd31291699 to preserve @DanielCChen commit's authorship.

https://github.com/llvm/llvm-project/pull/73221