The initial design of the acc.loop was to be an operation that encapsulates
a loop like operation. This was an early design and we now want to change it
so the acc.loop operation becomes a real loop-like operation by implementing
the LoopLikeInterface.
Note that flang lowering will fail with this new design and a patch to update the lowering will be posted alongside this one.
The source language may have both inclusive and exclusive upper bounds - so in a multiple loop scenario I am not sure if a single attribute will be enough.