[patch] fix an openacc reference-type reduction bug in PR70643

[Cesar Philippidis]

Thomas noticed that one of the openacc fortran tests involving
reductions inside fortran modules in gomp-4_0-branch had regressed after
I backported the recent reduction changes I made to trunk. That failure
occurred because lower_oacc_reductions wasn't considering that reduction
initializers can be non-integral constants. This patch fixes that
problem and adds a new runtime test case.

Is this patch ok for trunk? I tested it on x86_64-linux.

Cesar
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