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[flang][fir] Add fir-opt tool

Authored by clementval on Feb 12 2021, 7:20 PM.

Description

[flang][fir] Add fir-opt tool

This patch introduce the fir-opt tool. Similar to mlir-opt for FIR.
It will be used in following patches to test fir opt and round-trip.

Reviewed By: schweitz, mehdi_amini

Differential Revision: https://reviews.llvm.org/D96535