[flang] Associate entities are variables

A more precise reading of the standard for associate entities, like "x"
in ASSOCIATE(x => selector), shows that the utility predicates used for
determining their status as variables should treat them as variables
(not necessarily definable), whatever the selector is.  Currently
the cases where the selector is an expression or a designator with a
vector subscript are not properly considered to be variables.
(See Fortran 2018, 11.1.3.3 paragraph 5.)

Differential Revision: https://reviews.llvm.org/D143835