This patch remove some duplicated code for the clauses
lowering in different construct and ass some minor homogenization
in the OpenACC loweing code.
This code was part of the PR #558 on fir-dev
https://github.com/flang-compiler/f18-llvm-project/pull/558
I think the prevailing style throughout LLVM, Clang, MLIR is to write the initializer as = -1;
Does it make sense to put this in a header file?