[flang][cuda][openacc] Add UseDevice attribute to model host_data use_device symbols (#195182)
Symbols appearing in `!$acc host_data use_device(...)` were previously
marked with `CUDADataAttr::Device`, which caused generic resolution to
fail.
Introduce a new CUDADataAttr::UseDevice enumerator and use it in
`CopySymbolWithDevice` / `CloneDerivedTypeForUseDeviceImpl` instead of
Device. The new attribute is:
1. Compatible with any dummy in AreCompatibleCUDADataAttrs.
2. Ranked in the matching distance table (GetMatchingDistance): prefers
Device dummies (0), accepts Managed/Unified (2), and allows host dummies
(3).
3. Not user-spellable — only set internally during OpenACC name
resolution, never parsed from source or written to module files.
4. Treated like Device for non-host-array checks, I/O restrictions, and
MLIR lowering (mapped to `cuf::DataAttribute::Device`).