[flang] Set "undefined" NEXTREC=n variable to 0 rather than random garbage

12.10.2.17 defines that a INQUIRE statement's NEXTREC=n output value
for a unit that is not connected for direct access becomes undefined,
but the current I/O runtime can fail in a confusing manner by trying
to return uninitialized stack garbage.

Reported on Slack by Tarun Prabhu as an intermittent failure in
the gfortran regression test inquire_pre.f90.

Differential Revision: https://reviews.llvm.org/D152295