[flang] Consolidate and enhance pointer assignment checks
Consolidate aspects of pointer assignment & structure constructor pointer component checking from Semantics/assignment.cpp and /expression.cpp into /pointer-assignment.cpp, and add a warning about data targets that are not definable objects but not hard errors. Specifically, a structure component pointer component data target is not allowed to be a USE-associated object in a pure context by a numbered constraint, but the right-hand side data target of a pointer assignment statement has no such constraint, and that's the new warning. Differential Revision: https://reviews.llvm.org/D146581
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