[flang][cuda] Move function result assignment to managed variable on host (#163705) - Update data transfer detection to let an assignment with a host rhs and managed lhs to be performed on the host. This helps if the rhs is a function result. - Fix test `cuda-maanaged-cuf` introduces on eef4b5a. The test was not checking for the implicit transfer but the explicit transfer that was part of the first loop.
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