[flang] Assume matching shapes in elemental assignment with non-realloc lhs. (#118552)
The optimized bufferization pass cannot optimize very simple cases of
elemental
assignments, because of the suboptimal checks order. This patch relies
on the fact that in a legal program the lhs and rhs of an assignment
have matching shapes, when lhs is not an allocatable and rhs is a result
of an elemental array operation.