[flang] Updating drivers to create data layout before semantics (#73301)

Preliminary patch to change lowering/code generation to use
llvm::DataLayout information instead of generating "sizeof" GEP (see
https://github.com/llvm/llvm-project/issues/71507).

Fortran Semantic analysis needs to know about the target type size and
alignment to deal with common blocks, and intrinsics like
C_SIZEOF/TRANSFER. This information should be obtained from the
llvm::DataLayout so that it is consistent during the whole compilation
flow.

This change is changing flang-new and bbc drivers to:
1. Create the llvm::TargetMachine so that the data layout of the target
can be obtained before semantics.
2. Sharing bbc/flang-new set-up of the
SemanticConstext.targetCharateristics from the llvm::TargetMachine. For
now, the actual part that set-up the Fortran type size and alignment
from the llvm::DataLayout is left TODO so that this change is mostly an
NFC impacting the drivers.
3. Let the lowering bridge set-up the mlir::Module datalayout attributes
since it is doing it for the target attribute, and that allows the llvm
data layout information to be available during lowering.

For flang-new, the changes are code shuffling: the `llvm::TargetMachine`
instance is moved to `CompilerInvocation` class so that it can be used
to set-up the semantic contexts. `setMLIRDataLayout` is moved to
`flang/Optimizer/Support/DataLayout.h` (it will need to be used from
codegen pass for fir-opt target independent testing.)), and the code
setting-up semantics targetCharacteristics is moved to
`Tools/TargetSetup.h` so that it can be shared with bbc.

As a consequence, LLVM targets must be registered when running
semantics, and it is not possible to run semantics for a target that is
not registered with the -triple option (hence the power pc specific
modules can only be built if the PowerPC target is available.