This patch begins to lower acc.enter_data operation to call to tgt runtime call.
It currently only lower create operands of memref type. This acts as a basis to add support
for FIR types in the Flang/OpenACC support. It follows more or less a similar path than clang
with omp target enter data map directives.
OpenACC support in Flang will rely on the current OpenMP runtime where 1:1 lowering can be
applied. Some extension will be added where features are not available yet.
Big part of this code will be shared for other standalone data operations in the OpenACC
dialect such as acc.exit_data and acc.update.
It is likely that parts of the lowering can also be shared later with the ops for
standalone data directives in the OpenMP dialect when they are introduced.
This is an initial lowering and it probably needs more work.
clang-tidy: warning: header guard does not follow preferred style [llvm-header-guard]
not useful