[flang] [llvm] [flang] Add ETIME runtime and lowering intrinsics implementation (PR #90578)

[Mehdi Amini via llvm-commits]

joker-eph wrote:

This broke this bot: https://lab.llvm.org/buildbot/#/builders/272/builds/16718

I reverted in: https://github.com/llvm/llvm-project/pull/92354

https://github.com/llvm/llvm-project/pull/90578