[flang] Expand parent component in procedure pointer component ref (#78593)

For simplicity, lowering relies on semantics expansion of parent
components in designators.

This was not done in `call x%p()` where `p` is a procedure component
pointer of a parent component of `x`.

Do it and turn lowering TODO into a new lowering TODO for `call bar(x%type_bound_procedure)` (passing a tybe bound procedure is allowed as an extension, but lowering does not handle this extension yet. This is a lowering issue, will do in different patch).