[flang-commits] [flang] [flang][OpenACC] do not load pointer and allocatables component in data clauses (PR #171445)

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jeanPerier wrote:

@tblah and @ergawy and @agozillon, I did not change the behavior OpenMP because I was not 100% sure the same is needed for OpenMP and this requires quite a few lit test updates, but you may want to double check and do the same, whole pointers/allocatable also seem to not be dereferenced in OpenMP data clause lowering.

https://github.com/llvm/llvm-project/pull/171445