This patch moves the counter and storage management part of the array
constructor inlined temporary strategy into its own utility so that it
can be reused for the simple cases of temporary creations inside WHERE
and FORALL.
It actually fixes a bug where the counter first value used for addressing
was "2" leading to read/write after the allocated storage... It seems
I ran the tests end-to-end without the HLFIR flag when previously testing
this. So this may clear some segfaults.