Use hlfir::loadTrivialScalars to dereference pointer, allocatables, and
load numerical and logical scalars.
This has a small fallout on tests:
- load is done on the HLFIR entity (#0 of hlfir.declare) and not the FIR one (#1). This makes no difference at the FIR level (#1 and #0 only differs to account for assumed and explicit shape lower bounds).
- loadTrivialScalars get rids of allocatable fir.box for monomoprhic scalars (it is not needed). This exposed a bug in lowering of MERGE with a polymorphic and a monomorphic argument: when the monomorphic is not a fir.box, the polymorphic fir.class should not be reboxed but its address should be read.