[flang][NFC] remove ambiguous fir::unwrapInnerType helper (#191189)
`fir::unwrapInnerType` has the odd behavior of returning an empty type
for things like i32, causing BaseBoxType::unwrapInnerType to return a
null type for fir.box<i32> which was not intended.
Remove the helper, no user really needed the null type behavior, replace
its few usage by fir::getFortranElementType and update
BaseBoxType::unwrapInnerType to do the intended behavior.