[flang][acc] Use ReducibleType interface on LogicalType (#178253)
Introduce a new ReducibleType type interface in the OpenACC dialect that
provides a type-aware mechanism for translating OpenACC reduction
operators to arith::AtomicRMWKind values. This interface should be
attached to value types that can participate in OpenACC reductions.
For FIR, implement this interface on fir::LogicalType to handle the
AccLand and AccLor reduction operators, which map to
arith::AtomicRMWKind::andi and ori respectively.