[flang] Revamp evaluate::CoarrayRef (#136628)
Bring the typed expression representation of a coindexed reference up to
F'2023, which removed some restrictions that had allowed the current
representation to suffice for older revisions of the language. This new
representation is somewhat more simple -- it uses a DataRef as its base,
so any subscripts in a part-ref can be represented as an ArrayRef there.
Update the code that creates the CoarrayRef, and add more checking to
it, as well as actually capturing any STAT=, TEAM=, & TEAM_NUMBER=
specifiers that might appear. Enforce the constraint that the part-ref
must have subscripts if it is an array. (And update a pile of
copied-and-pasted test code that lacked such subscripts.)