[flang][acc] Improve lowering of Fortran optional in data clause (#102224)
Fortran optional arguments are effectively null references. To deal with
this possibility, flang lowering of OpenACC data clauses creates three
if-else regions when preparing the data pointer for the data clause:
1) Load box value from box reference
2) Load box addr from box value
3) Load box dims from box value
However, this pattern makes it more complicated to find the original box
reference. Effectively, the first if-else region to get the box value is
not needed - since the value can be loaded before the corresponding
`fir.box_addr` and `fir.box_dims` operations. Thus, reduce the number of
if-else regions by deferring the box load to the use sites.
For non-optional cases, the old functionality is left alone - which
preloads the box value.