[flang] Attach proper storage to [hl]fir.declare in lowering. (#155742)
As described in
https://discourse.llvm.org/t/rfc-flang-representation-for-objects-inside-physical-storage/88026,
`[hl]fir.declare` should carry information about the layout
of COMMON/EQUIVALENCE variables within the physical storage.
This patch modifes Flang lowering to attach this information.