[flang] [llvm] [Flang][LLVM][OpenMP] Relax target data restrictions to be more inline with the specification (PR #82537)

[via llvm-commits]

agozillon wrote:

@DominikAdamski found this and another target data related case while looking at the GenASiS benchmark, which I will try to address in a seperate PR in the near future

https://github.com/llvm/llvm-project/pull/82537