[Flang] Move builtin .mod generation into runtimes (#137828)

Move building the .mod files from openmp/flang to openmp/flang-rt using
a shared mechanism. Motivations to do so are:

1. Most modules are target-dependent and need to be re-compiled for each
target separately, which is something the LLVM_ENABLE_RUNTIMES system
already does. Prime example is `iso_c_binding.mod` which encodes the
target's ABI. Most other modules have `#ifdef`-enclosed code as well.

2. CMake has support for Fortran that we should use. Among other things,
it automatically determines module dependencies so there is no need to
hardcode them in the CMakeLists.txt.

3. It allows using Fortran itself to implement Flang-RT. Currently, only
`iso_fortran_env_impl.f90` emits object files that are needed by Fortran
applications (#89403). The workaround of #95388 could be reverted.


Some new dependencies come into play:
* openmp depends on flang-rt for building `lib_omp.mod` and
`lib_omp_kinds.mod`. Currently, if flang-rt is not found then the
modules are not built.
* check-flang depends on flang-rt: If not found, the majority of tests
are disabled. If not building in a bootstrpping build, the location of
the module files can be pointed to using
`-DFLANG_INTRINSIC_MODULES_DIR=<path>`, e.g. in a flang-standalone
build. Alternatively, the test needing any of the intrinsic modules
could be marked with `REQUIRES: flangrt-modules`.
* check-flang depends on openmp: Not a change; tests requiring
`lib_omp.mod` and `lib_omp_kinds.mod` those are already marked with
`openmp_runtime`.

As intrinsic are now specific to the target, their location is moved
from `include/flang` to `<resource-dir>/finclude/flang/<triple>`. The
mechnism to compute the location have been moved from flang-rt
(previously used to compute the location of `libflang_rt.*.a`) to common
locations in `cmake/GetToolchainDirs.cmake` and
`runtimes/CMakeLists.txt` so they can be used by both, openmp and
flang-rt. Potentially the mechnism could also be shared by other
libraries such as compiler-rt.

`finclude` was chosen because `gfortran` uses it as well and avoids
misuse such as `#include <flang/iso_c_binding.mod>`. The search location
is now determined by `ToolChain` in the driver, instead of by the
frontend. Now the driver adds `-fintrinsic-module-path` for that
location to the frontend call (Just like gfortran does).
`-fintrinsic-module-path` had to be fixed for this because ironically it
was only added to `searchDirectories`, but not
`intrinsicModuleDirectories_`. Since the driver determines the location,
tests invoking `flang -fc1` and `bbc` must also be passed the location
by llvm-lit. This works like llvm-lit does for finding the include dirs
for Clang using `-print-file-name=...`.