[flang] Improve alias analysis to be precise for box and box.base_addr (#80335)

After PR#68727 the source for both the fir.box_addr and a box became the
same. Thus the detection that only one of the sources was direct and the
special logic around it was being skipped. As a result, the test
included would show a "MayAlias" result instead of a "NoAlias" result.