[flang] -fno-integrated-as: set DisableIntegratedAS (#191346)
https://reviews.llvm.org/D124669 added -fno-integrated-as driver option
but not the fc1 option.
As a result, the backend kept MCAsmInfo::useIntegratedAssembler() set
and emitted LLVM-only directives such as `.prefalign`
(https://github.com/llvm/llvm-project/pull/155529), which GNU as
rejects:
```
a.s: Assembler messages:
a.s: Error: unknown pseudo-op: `.prefalign'
```
Follow clang and introduce fc1 -no-integrated-as to set
`CodeGenOpts.DisableIntegratedAS` and
llvm::TargetOptions::DisableIntegratedAS.