[flang][openacc] Add data operands conversion from FIR

This patch revive an old PR attempt [1] to perform the
data operands conversion needed for translation to LLVMIR.

This is currently not supporting box/class type since they will
normally not reach this pass when the proposed change in this RFC [2]
are implemented.

[1] https://github.com/flang-compiler/f18-llvm-project/pull/915
[2] https://discourse.llvm.org/t/rfc-openacc-dialect-data-operation-improvements/69825/2

Depends on D147824

Reviewed By: PeteSteinfeld, razvanlupusoru

Differential Revision: https://reviews.llvm.org/D147825