[flang] enable fir.is_present and fir.absent with function types

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[flang] enable fir.is_present and fir.absent with function types #1568

Closed jeanPerier closed 2 years ago

jeanPerier commented 2 years ago

Fortran dummy procedures and procedure pointer can be OPTIONAL, and there is no technical reason to prevent fir.is_present and fir.absent from accepting function types. Allow these types and add tests.