[flang-commits] [flang] [flang][NFC] Refactor to remove .inc file containing shared code (PR #109874)

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+//===-- CommandLineOptions.h -- shared command line options -----*- C++ -*-===//
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jeanPerier wrote:

I agree with Slava that this does not belong to Common, CommandLineOpts, putting it in the same library as  Pipelines.cpp makes sense to me.

nit: "CommandLineOptions.h" -> "CommandLineOpts.h"

https://github.com/llvm/llvm-project/pull/109874