Optional character function arguments were not being lowered
properly. As they are passed as a tuple, containing the (boxed)
function address and the character length, it is not possible for
fir.absent to handle it directly. Instead, a tuple needs to be
created and filled with an absent function address and a dummy
character length.
Fixes #60225
I would use fir.undefined or zero rather than 1 for the length of an absent character procedure.