[flang][cuda] Use cuf.alloc/cuf.free for local descriptor (#98518)
Local descriptor for cuda allocatable need to be handled on host and
device. One solution is to duplicate the descriptor (one on the host and
one on the device) and keep them in sync or have the descriptor in
managed/unified memory so we don't to take care of any sync.
The second solution is probably the one we will implement. In order to
have more flexibility on how descriptor representing cuda allocatable
are allocated, this patch updates the lowering to use the cuf operations
alloc and free to managed them.