[flang] Acknowledge non-enforcement of C7108 (#139169) Fortran 2023 constraint C7108 prohibits the use of a structure constructor in a way that is ambiguous with a generic function reference (intrinsic or user-defined). Sadly, no Fortran compiler implements this constraint, and the common portable interpretation seems to be the generic resolution, not the structure constructor. Restructure the processing of structure constructors in expression analysis so that it can be driven both from the parse tree as well as from generic resolution, and then use it to detect ambigous structure constructor / generic function cases, so that a portability warning can be issued. And document this as a new intentional violation of the standard in Extensions.md. Fixes https://github.com/llvm/llvm-project/issues/138807.
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