[Patch][OpenMP] use_device_addr/use_device_ptr with Fortran allocatable/pointer arrays (= array descriptor)

[Tobias Burnus]

Thanks for the review and the suggestions! – The new patch is now much 
nicer!

Changes: The hook now optionally returns a TREE_TYPE – which doesn't 
generate a new tree.
Hence, the extra item in the ctx is gone and is uses – as suggested 
&DECL_NAME.

Bootstrapped and regtested* on x86_64-gnu-linux – on the laptop without 
accelerator and with nvptx.
OK for the trunk?

Tobias

*I see several new failures; I am rather sure that those are independent 
– but I will re-test without the patch. Some are known new failures – 
and most on the list you/Jakub just posted.
In particular, libgomp.fortran/pr66199-2.f90 now fails but only with 
nvptx and not on the host. [That testcase uses 'dg-do run' and 
'dg-options' with '-O2', the latter is ignored – and one of the dg- 
lines should be removed.]

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