[flang] [llvm] Revert "Revert "[flang][openmp] Adds Parser and Semantic Support for Interop Construct, and Init and Use Clauses."" (PR #132343)

[via llvm-commits]

swatheesh-mcw wrote:

I have added ```%openmp_flags``` on ```Lower/OpenMP/Todo/inteorp-construct.f90```. 

```Parser/OpenMP/interop-construct.f90``` and ```Semantics/OpenMP/interop-construct.f90``` already has ```-fopenmp``` as a parameter in the command. Thanks!

https://github.com/llvm/llvm-project/pull/132343