[flang][acc] Create UseDeviceOp for both results of hlfir.declare (#148017)

A sample such as 
```
program test
  integer :: N = 100
  real*8 :: b(-1:N)
  !$acc data copy(b)
  !$acc host_data use_device(b)
  call vadd(b)
  !$acc end host_data
  !$acc end data
end

```
is lowered to
```
    %13:2 = hlfir.declare %11(%12) {uniq_name = "_QFEb"} : (!fir.ref<!fir.array<?xf64>>, !fir.shapeshift<1>) -> (!fir.box<!fir.array<?xf64>>, !fir.ref<!fir.array<?xf64>>)
    %14 = acc.copyin var(%13#0 : !fir.box<!fir.array<?xf64>>) -> !fir.box<!fir.array<?xf64>> {dataClause = #acc<data_clause acc_copy>, name = "b"}
    acc.data dataOperands(%14 : !fir.box<!fir.array<?xf64>>) {
      %15 = acc.use_device var(%13#0 : !fir.box<!fir.array<?xf64>>) -> !fir.box<!fir.array<?xf64>> {name = "b"}
      acc.host_data dataOperands(%15 : !fir.box<!fir.array<?xf64>>) {
        fir.call @_QPvadd(%13#1) fastmath<contract> : (!fir.ref<!fir.array<?xf64>>) -> ()
        acc.terminator
      }
      acc.terminator
    }
    acc.copyout accVar(%14 : !fir.box<!fir.array<?xf64>>) to var(%13#0 : !fir.box<!fir.array<?xf64>>) {dataClause = #acc<data_clause acc_copy>, name = "b"}
```
Note that while the use_device clause is applied to %13#0, the argument
passed to vadd is %13#1. To avoid problems later in lowering, this
change additionally applies the use_device clause to %13#1, so that the
resulting MLIR is
```
   %13:2 = hlfir.declare %11(%12) {uniq_name = "_QFEb"} : (!fir.ref<!fir.array<?xf64>>, !fir.shapeshift<1>) -> (!fir.box<!fir.array<?xf64>>, !fir.ref<!fir.array<?xf64>>)
    %14 = acc.copyin var(%13#0 : !fir.box<!fir.array<?xf64>>) -> !fir.box<!fir.array<?xf64>> {dataClause = #acc<data_clause acc_copy>, name = "b"}
    acc.data dataOperands(%14 : !fir.box<!fir.array<?xf64>>) {
      %15 = acc.use_device var(%13#0 : !fir.box<!fir.array<?xf64>>) -> !fir.box<!fir.array<?xf64>> {name = "b"}
      %16 = acc.use_device varPtr(%13#1 : !fir.ref<!fir.array<?xf64>>) -> !fir.ref<!fir.array<?xf64>> {name = "b"}
      acc.host_data dataOperands(%15, %16 : !fir.box<!fir.array<?xf64>>, !fir.ref<!fir.array<?xf64>>) {
        fir.call @_QPvadd(%13#1) fastmath<contract> : (!fir.ref<!fir.array<?xf64>>) -> ()
        acc.terminator
      }
      acc.terminator
    }
    acc.copyout accVar(%14 : !fir.box<!fir.array<?xf64>>) to var(%13#0 : !fir.box<!fir.array<?xf64>>) {dataClause = #acc<data_clause acc_copy>, name = "b"}
  
```