[flang][cuda] Add support for NV_CUDAFOR_DEVICE_IS_MANAGED (#133778)
Add support for the environment variable `NV_CUDAFOR_DEVICE_IS_MANAGED`
as described in the documentation:
https://docs.nvidia.com/hpc-sdk/compilers/cuda-fortran-prog-guide/index.html#controlling-device-data-is-managed.
This mainly switch device allocation to managed allocation.