[flang] Handle module in lowering pass

This patch enables the lowering of basic modules and functions/subroutines
in modules.

This patch is part of the upstreaming effort from fir-dev branch.

Reviewed By: PeteSteinfeld

Differential Revision: https://reviews.llvm.org/D120819



Co-authored-by: Eric Schweitz <eschweitz@nvidia.com>
Co-authored-by: Jean Perier <jperier@nvidia.com>