[flang][hlfir] Alias analysis for host associated accesses. (#65919)

This patch adds `host_assoc` attribute for operations that implement
FortranVariableInterface (e.g. `hlfir.declare`). The attribute is used
by the alias analysis to make better conclusions about memory overlap.
For example, a dummy argument of an inner subroutine and a host's
variable used inside the inner subroutine cannot refer to the same
object (if the dummy argument does not satisify exceptions in F2018
15.5.2.13).
This closes a performance gap between HLFIR optimization pipeline
and FIR ArrayValueCopy for Polyhedron/nf.