[flang] lower remaining cases of pointer assignments inside forall (#130772) Implement handling of `NULL()` RHS, polymorphic pointers, as well as lower bounds or bounds remapping in pointer assignment inside FORALL. These cases eventually do not require updating hlfir.region_assign, lowering can simply prepare the new descriptor for the LHS inside the RHS region. Looking more closely at the polymorphic cases, there is not need to call the runtime, fir.rebox and fir.embox do handle the dynamic type setting correctly. After this patch, the last remaining TODO is the allocatable assignment inside FORALL, which like some cases here, is more likely an accidental feature given FORALL was deprecated in F2003 at the same time than allocatable components where added.
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