[llvm-branch-commits] [flang][runtime] Added Fortran::common::reference_wrapper for use on device. (PR #85178)

[Slava Zakharin via llvm-branch-commits]

https://github.com/vzakhari created https://github.com/llvm/llvm-project/pull/85178

This is a simplified implementation of std::reference_wrapper that can be used
in the offload builds for the device code. The methods are properly
marked with RT_API_ATTRS so that the device compilation succedes.