[flang] Add two semantic checks about BIND(C) attribute

As Fortran 2018 C1546, an elemental procedure shall not have the BIND
attribute.

As 18.3.6, it does not mention that an array with VALUE can be
interoperable. It is not reasonable to pass an array by value when the
array is too large. Forbid it to be consistent with gfortran/ifort.

Reviewed By: jeanPerier

Differential Revision: https://reviews.llvm.org/D136420