[flang] Support lowering of C_PTR and C_FUNPTR argument with VALUE attribute

As Fortran 2018 18.3.2, C_PTR is interoperable with any C object pointer
type. C_FUNPTR is interoperable with any C function pointer type. As
18.3.6, a C pointer can correspond to a Fortran dummy argument of type
C_PTR with the VALUE attribute.

The interface for type(C_PTR)/type(C_FUNPTR) argument with value
attribute is different from the the usual derived type. For type(C_PTR)
or type(C_FUNPTR), the component is the address, and the interface is
a pointer even with VALUE attribute. For a usual derived type such as
the drived type with the component of integer 64, the interface is a i64
value when it has VALUE attribute on aarch64 linux.

To lower the type(C_PTR)/type(C_FUNPTR) argument with value attribute,
get the value of the component of the type(C_PTR)/type(C_FUNPTR), which
is the address, and then convert it to the pointer and pass it.

Reviewed By: Jean Perier

Differential Revision: https://reviews.llvm.org/D131583