[flang][OpenMP]Support for subroutine call for DECLARE REDUCTION init (#127889)
The DECLARE REDUCTION allows the initialization part to be either an
expression or a call to a subroutine.
This modifies the parsing and semantic analysis to allow the use of the
subroutine, in addition to the simple expression that was already
supported.
New tests in parser and semantics sections check that the generated
structure is as expected.
DECLARE REDUCTION lowering is not yet implemented, so will end in a
TODO. A new test with an init subroutine is added, that checks that this
variant also ends with a "Not yet implemented" message.