Currently, Fortran attributes are mostly represented via the presence of
named attribute with special names (fir.target, fir.contiguous,
fir.optional...).
Create an enum so that these attributes can be more easily and safely
manipulated in FIR.
This patch does not add usages for it yet. It is planned to use in it in
the future HLFIR and fir.declare operations. This is added to FIR and
not HLFIR because it is intended to be used on fir.declare that will
be part of FIR, and seems also usefull for FIR operations.