[OpenACC][NFCI] Split up the init and decl from OpenACC recipes (#156938)
Expressions/references with 'bounds' are going to need to do
initialization significantly differently, so we need to have the
initializer and the declaration 'separate' in the future. This patch
splits the AST node into two, and normalizes them a bit.
Additionally, since this required significant work on the recipe
generation, this patch also does a bit of a refactor to improve
readability and future expansion, now that we have a good understanding
of how these are going to look.