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[flang] More precise checks for NULL() operands

Authored by klausler on Sep 7 2021, 12:17 PM.

Description

[flang] More precise checks for NULL() operands

Improve checking for NULL() and NULL(MOLD=) when used as
variables and expressions outside the few contexts where
a disassociated pointer can be valid. There were both
inappropriate errors and missing checks.

Differential Revision: https://reviews.llvm.org/D109905