[flang] Allow restricted specific intrinsic functions as implicitly-interfaced...

[flang] Allow restricted specific intrinsic functions as implicitly-interfaced procedure pointer targets

The predicate "CanBeCalledViaImplicitInterface()" was returning false for
restricted specific intrinsic functions (e.g., SIN) because their procedure
characteristics have the elemental attribute; this leads to a bogus semantic
error when one attempts to use them as proc-targets in procedure pointer
assignment statements when the left-hand side of the assignment is a procedure
pointer with an implicit interface.  However, these restricted specific intrinsic
functions have always been allowed as special cases for such usage -- it is
as if they are elemental when it is necessary for them to be so, but not
when it's a problem.

Differential Revision: https://reviews.llvm.org/D130386