[flang] avoid useless rebox of polymorphic scalars (#145507)
Do not create new descriptor for polymorphic scalars when lowering
hlfir.declare.
hlfir.declare of box/class is lowered to a fir.rebox to ensure that
local lower bounds and descriptor attributes (Pointer/Allocatable/None)
are properly set-up in the descriptor associated to the symbol.
For polymorphic scalar, this created a useless temporary descriptor.
This was breaking invalid code #145256 that violates OPTIONAL usage
rules. I am not fixing it primarily to support this invalid code, but
rather because it is dumb to create a useless fir.rebox.