[flang] Enable delayed localization by default for `do concurrent` (#144074)
Reintroduces changes from
https://github.com/llvm/llvm-project/issues/143897. A fix for the
reported problem in https://github.com/llvm/llvm-project/issues/143897
is hopefully resolved in
https://github.com/llvm/llvm-project/pull/144027.
This PR aims to make it easier and more self-contained to revert the
switch/flag if we discover any problems with enabling it by default.