[flang] Allow data transfer stmt control list errors to be caught

The runtime crashes on several fundamental I/O data transfer statement
control list errors, like list I/O on a direct-access unit, or
input from a write-only unit, &c.  These errors should not be fatal
when ERR= or IOSTAT= are present.

This patch creates a new ErroneousIoStatementState class and
uses it for the state of an I/O statement that is doomed to fail
from these errors.  If there is no ERR= label or IOSTAT= variable,
the error will be raised at the end of the statement.  Data transfer
operations along the way will be no-op failures.

Differential Revision: https://reviews.llvm.org/D120745