[flang][CodeGen] Transform `IsPresentOpConversion` and `AbsentOpConversion`

This patch extends the `FIRToLLVMLowering` pass in Flang by adding
hooks to transform `fir.is_present` and `fir.absent` to the LLVM dialect
of MLIR.

This is part of the upstreaming effort from the `fir-dev` branch in [1].

[1] https://github.com/flang-compiler/f18-llvm-project

Differential Revision: https://reviews.llvm.org/D113395



Originally written by:
Co-authored-by: Jean Perier <jperier@nvidia.com>
Co-authored-by: Eric Schweitz <eschweitz@nvidia.com>