[flang][AliasAnalysis] Relax AliasAnalysis for host associated allocatables (#220826)
Relax AliasAnalysis for host associated allocatables.
FIR alias analysis conservatively returns MayAlias for values with
distinct host-associated origins because their storage may overlap
through EQUIVALENCE.
This change utilizes the fact that an equivalence object cannot be an
allocatable and relaxes the analysis for them. Specifically, if two
values have distinct host associated origin, neither is a pointer or a
target and at least one of them is an allocatable, we can safely declare
them NoAlias. Otherwise, we continue to conservatiely declare them
MayAlias.
Assisted-by: Codex