[flang][OpenMP] Keep track of scoping units in OmpStructureChecker (#164419)
Introduce a stack of scopes to OmpStructureChecker for scoping units,
plus function/subroutine entries in interfaces.
This will help with applying and locating properties introduced by
declarative or informational directives (e.g. DECLARE_TARGET, REQUIRES),
which are stored as flags on the corresponding symbols.