[flang][CUDA] Only apply implicit managed attribute when CUDA Fortran is enabled (#195353) The implicit-managed tagging added in #175648 was intended for CUDA Fortran allocatables. However, the gate was just LanguageFeature::CudaManaged, so the tagging also fires on non-CUDA-Fortran translation units when -gpu=mem:managed is in effect. This patch adds a LanguageFeature::CUDA check so the implicit tagging only fires for CUDA Fortran TUs (driver-set -fcuda or .cuf/.CUF source). Adds a regression test that bbc -gpu=managed without -fcuda on a .f90 source must not produce any cuf.* ops or #cuf.cuda<managed> attributes.
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