This patch adds PFT lowering for the OpenMP declare target directive
in Flang to the omp dialects declare target attribute, which currently
applies to function or global operations.
This builds on subsequent patches which add a semantic analysis pass
for implicit declare target capture and another which adds the declare
target MLIR attribute itself. Further lowering of the MLIR attribute comes
in additional patches on top of this.
Can you add a Fortran common block example to test this?