This directive tells the compiler to ignore vector dependencies in the
following loop and it must be placed before a `do loop`.

Sometimes the compiler may not have sufficient information to decide
whether a particular loop is vectorizable due to potential dependencies
between iterations and the directive is here to tell to the compiler
that vectorization is safe with `parallelAccesses` metadata.

This directive is also equivalent to `#pragma clang loop assume(safety)`
in C++

This patch adds the support of these two directives : `!dir$ inline` and
`!dir$ noinline`.
- `!dir$ noinline` tells to the compiler to not perform inlining on
specific function calls by adding the `noinline` metadata on the call.
- `!dir$ inline` tells to the compiler to attempt inlining on specific
function calls by adding the `inlinehint` metadata on the call.
- `!dir$ forceinline` tells to the compiler to always perfom inlining on
specific function calls by adding the `alwaysinline` metadata on the
call.

Currently, these directives can be placed before a `DO LOOP`, call
functions or assignments. Maybe other statements can be added in the
future if needed.

For the `inline` directive the correct name might be `forceinline` but
I'm not sure ?

See
https://discourse.llvm.org/t/psa-opty-create-now-with-100-more-tab-complete/87339.

I plan to mark these as deprecated in
https://github.com/llvm/llvm-project/pull/164649.

The purpose of this patch is to allow converting FIR array representation to
memref when possible without hitting memref verifier issue.

The issue was that FIR arrays may be assumed size, in which case the
last dimension will not be known at runtime. Flang uses -1 to encode
this to fulfill Fortran 2023 standard requirements in 18.5.3 point 5
about CFI_desc_t.

When arrays are converted to memeref, if this `-1` reaches memeref
operations, it triggers verifier errors (even if the conversion happened
in code that guards the code to be entered at runtime if the array is
assumed-size because folders/verifiers do not take into account
reachability).

This follows-up on discussions in #163505 merge requests

Set the correct address space for constant variables. Address of
operation will introduce an address cast.

Do not issue call to _FortranACUFAllocDescriptor inside gpu module.

When the descriptor of a global device variable is re-materialized to be
passed to a kernel, make sure it is allocated in managed memory
otherwise the kernel launch will fail.