[flang] Handle DATA initialization of EQUIVALENCE'd objects

Objects that are storage associated by EQUIVALENCE and
initialized with DATA are initialized by creating a
compiler temporary data object in the same scope,
assigning it an offset, type, and size that covers the
transitive closure of the associated initialized original
symbols, and combining their initializers into one common
initializer for the temporary.

Some problems with offset assignment of EQUIVALENCE'd objects
in COMMON were exposed and corrected, and some more error
cases are checked.

Remove obsolete function.
Small bugfix (nested implied dos).
Add a test.
Fix struct/class warning.

Differential Revision: https://reviews.llvm.org/D85560