Implemented IGNORE_TKR(P), which allows ignoring pointer and allocatable
matching (can pass an allocatable array to routine with pointer array
argument and vice versa). Updated documentation.

The warning in issued during the compatibility check makes little sense.
Just remove it as it is confusing.

Relax too restrictive rule for host, device procedure.

Move non-common files from FortranCommon to FortranSupport (analogous to
LLVMSupport) such that

* declarations and definitions that are only used by the Flang compiler,
but not by the runtime, are moved to FortranSupport

* declarations and definitions that are used by both ("common"), the
compiler and the runtime, remain in FortranCommon

* generic STL-like/ADT/utility classes and algorithms remain in
FortranCommon

This allows a for cleaner separation between compiler and runtime
components, which are compiled differently. For instance, runtime
sources must not use STL's `<optional>` which causes problems with CUDA
support. Instead, the surrogate header `flang/Common/optional.h` must be
used. This PR fixes this for `fast-int-sel.h`.

Declarations in include/Runtime are also used by both, but are
header-only. `ISO_Fortran_binding_wrapper.h`, a header used by compiler
and runtime, is also moved into FortranCommon.