[flang] Lowering and implementation for same_type_as

The test performed by same_type_as does not consider kind type
parameters. If an exact match is not found, the name of the
derived type is compared. The name in the runtime info does not include
the kind type parameters as it does in the mangled name.

Reviewed By: jeanPerier, PeteSteinfeld

Differential Revision: https://reviews.llvm.org/D141364