Update dg-dump-scan for "Fortran/OpenMP: Fix mapping of array descriptors and deferre...

Update dg-dump-scan for "Fortran/OpenMP: Fix mapping of array descriptors and deferred-length strings"

Follow-up to commit 55a18d4744258e3909568e425f9f473c49f9d13f
"Fortran/OpenMP: Fix mapping of array descriptors and deferred-length strings"
updating the dumps.
* For the goacc testcase, 'to' changed to 'release' and due to 'finally' then
  to 'delete', which can be regarded as bugfix.
* For pr78260-2.f90, the calculation moved inside the 'if(...->data == NULL)'
  block to handle deferred-string length vars better, esp. when 'optional'.

gcc/testsuite/:
        * gfortran.dg/goacc/finalize-1.f: Update scan-tree-dump-times for
        mapping changes.
        * gfortran.dg/gomp/pr78260-2.f90: Likewise.