[flang] Semantic analysis for FINAL subroutines

Represent FINAL subroutines in the symbol table entries of
derived types.  Enforce constraints.  Update tests that have
inadvertent violations or modified messages.  Added a test.

The specific procedure distinguishability checking code for generics
was used to enforce distinguishability of FINAL procedures.
(Also cleaned up some confusion and redundancy noticed in the
type compatibility infrastructure while digging into that area.)

Differential revision: https://reviews.llvm.org/D88613