[flang][RFC] Change the interface for non-BIND(C) CPTR type with VALUE attribute

When the `type(c_ptr/c_funptr)` argument has value attribute in non-BIND(C)
procedure, it is passed by VALUE in gfortran. ifort does not do this. Be
consistent with gfortran.

Fix #58756.

Reviewed By: PeteSteinfeld, jeanPerier

Differential Revision: https://reviews.llvm.org/D137237