[flang][runtime] EOF is recoverable only with END= or IOSTAT=

The runtime's I/O error handler was not crashing the program on an
end-of-file condition that arises for a data transfer statement with
at least one of ERR= or IOMSG= and none of END= or IOSTAT= control
items.  This turns out to be incorrect (per subclause 12.11);
an EOF is recoverable only for END= and/or IOSTAT=, and an
non-advancing end-of-record is recoverable only for EOR= and/or IOSTAT=.

Differential Revision: https://reviews.llvm.org/D145754