[flang] Handle mismatches of procedure type args

Fortran allows type mismatch when passing actual arguments to
procedures and most cases were already being handled correctly by
Flang. However, conversion of data types to and from procedures and
conversion between procedures and char procedures were not always
handled properly. The missing cases were added and these
conversions are supported now.

Fixes #60550

Reviewed By: jeanPerier

Differential Revision: https://reviews.llvm.org/D145601