Revert "[flang] correctly deal with bind(c) derived type result ABI" (#111858)
Reverts llvm/llvm-project#111678
Causes ARM failure in test suite. TYPE(C_PTR) result should not regress
even if struct ABI no implemented for the target.
https://lab.llvm.org/buildbot/#/builders/143/builds/2731
I need to revisit this.