[flang] Lower common block

This patch lowers common block variable to FIR.

This patch is part of the upstreaming effort from fir-dev branch.

Reviewed By: PeteSteinfeld

Differential Revision: https://reviews.llvm.org/D121610



Co-authored-by: V Donaldson <vdonaldson@nvidia.com>
Co-authored-by: Jean Perier <jperier@nvidia.com>