This patch extends the MappableTypeInterface to:
- allow genPrivateInit to indicate that a Destroy region will be needed.
- add genPrivateDestroy to generate the destruction code
- Implement both interfaces in FIR
- Update OpenACC lowering to generate the Destroy region when needed
using those interfaces.

This PR introduces two new ops in omp dialect, omp.target_allocmem and
omp.target_freemem.
omp.target_allocmem: Allocates heap memory on device. Will be lowered to
omp_target_alloc call in llvm.
omp.target_freemem: Deallocates heap memory on device. Will be lowered
to omp+target_free call in llvm.


Example:
  %1 = omp.target_allocmem %device : i32, i64
  omp.target_freemem %device, %1 : i32, i64

The work in this PR is C-P/inspired from @ivanradanov commit from
coexecute implementation:
[Add fir omp target alloc and free
ops](https://github.com/ivanradanov/llvm-project/commit/be860ac8baf24b8405e6f396c75d7f0d26375de5)
[Lower omp_target_{alloc,free} to
llvm](https://github.com/ivanradanov/llvm-project/commit/6e2d584dc93ff99bb89adc28c7afbc2b21c46d39)

Reland #96746 with the proper Support/CMakelist.txt change.

fir.type does not contain all Fortran level information about
components. For instance, component lower bounds and default initial
value are lost. For correctness purpose, this does not matter because
this information is "applied" in lowering (e.g., when addressing the
components, the lower bounds are reflected in the hlfir.designate).

However, this "loss" of information will prevent the generation of
correct debug info for the type (needs to know about lower bounds). The
initial value could help building some optimization pass to get rid of
initialization runtime calls.

This patch adds lower bound and initial value information into
fir.type_info via a new fir.dt_component operation. This operation is
generated only for component that needs it, which helps keeping the IR
small for "boring" types.

In general, adding Fortran level info in fir.type_info will allow
delaying the generation of "type descriptors" gobals that are very
verbose in FIR and make it hard to work with FIR dumps from applications
with many derived types.

Reverts llvm/llvm-project#96746
Breaking shared library buillds:
https://lab.llvm.org/buildbot/#/builders/89/builds/931

fir.type does not contain all Fortran level information about
components. For instance, component lower bounds and default initial
value are lost. For correctness purpose, this does not matter because
this information is "applied" in lowering (e.g., when addressing the
components, the lower bounds are reflected in the hlfir.designate).

However, this "loss" of information will prevent the generation of
correct debug info for the type (needs to know about lower bounds). The
initial value could help building some optimization pass to get rid of
initialization runtime calls.

This patch adds lower bound and initial value information into
fir.type_info via a new fir.dt_component operation. This operation is
generated only for component that needs it, which helps keeping the IR
small for "boring" types.

In general, adding Fortran level info in fir.type_info will allow
delaying the generation of "type descriptors" gobals that are very
verbose in FIR and make it hard to work with FIR dumps from applications
with many derived types.

Differential revision: https://reviews.llvm.org/D145602

Differential revision: https://reviews.llvm.org/D145530