Lower scalar and explicit shape arrays to fir.declare under the -hlfir option.
Update the SymMap so that it can hold fir::FortranVariableInterface.
The plan is to go towards a SymMap that only contains fir::FortranVariableInterface
once current expression lowering can be replaced. This should make the SymMap lighter
than it is today (SymBox/ExtendedValue are above 256 bytes).
Assumed shape, allocatable and pointer are left TODOs for now. Anything with a
specification expression that is not a constant expression will only be able to
be lowered when the HLFIR expression lowering skeleton is added.
This function is not used anywhere. Will future changes will make use of it?