[flang][acc] Accept component of global variable in `acc declare` (#197819)
This MR partially extends the current implementation to accept cases of
`acc declare` on a `parent%comp` whenever the `parent` has been `acc
declare`d with the same clause. This is done by generating only the acc
global constructor only for mapping the parent as the child is expected
to be part of parent.
The limitations still remain as a TODO unless it can be proven parent is
mapped. A generic implementation would need either compiler generated
ordering on the global constructors used for mapping or runtime managed
ordering.