Re-apply (#117867): [flang][OpenMP] Implicitly map allocatable record fields (#120374)
This re-applies #117867 with a small fix that hopefully prevents build
bot failures. The fix is avoiding `dyn_cast` for the result of
`getOperation()`. Instead we can assign the result to `mlir::ModuleOp`
directly since the type of the operation is known statically (`OpT` in
`OperationPass`).