[flang] [llvm] [Flang] Adding lowering for the allocation and deallocation of coarrays (PR #182110)

[Jean-Didier PAILLEUX via llvm-commits]

================

----------------
JDPailleux wrote:

@bonachea If I remove the main program, the output is the following. If that's what you're expecting, I'll update the test.
```
  fir.global @_QMm_coarray_testEmodule_coarray : f32 {
    %0 = fir.zero_bits f32
    fir.has_value %0 : f32
  }
```

About the TODO around ConvertVariable.cpp:2540, it seems that `sym.owner().kind()` is equal to `Fortran::semantics::Scope::Kind::MainProgram` (which is probably wrong, I need to check the reason). Maybe using `var.isModuleOrSubmoduleVariable()` will be usefull for this TODO ?

https://github.com/llvm/llvm-project/pull/182110