[flang] Allow for equivalent types in non-TBP defined I/O (#158755) Non-extensible derived type -- those with SEQUENCE or BIND(C) -- are allowed as monomorphic "dtv" dummy arguments to defined I/O subroutines. Fortran's type rules admit structural equivalence for these types, and it's possible that I/O might be attempted in a scope using a non-extensible type that's equivalent to a non-type-bound generic interface's specific procedure's "dtv" dummy argument's type, but not defined in the same place. Fixes https://github.com/llvm/llvm-project/issues/158673. This is an IBM Fortran test case that doesn't need to be duplicated in LLVM.
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