[flang-commits] [flang] [flang] Characterize allocation based on MemAlloc effect instead of pattern matching (PR #166806)

[Slava Zakharin via flang-commits]

https://github.com/vzakhari commented:

Thank you for the update! It looks good, though I have a couple of suggestions in the inline comments.

Please also add `[NFC]` to the PR title.

https://github.com/llvm/llvm-project/pull/166806