OpenMP/Fortran: Fixes for {use,is}_device_ptr

OpenMP/Fortran: Fixes for {use,is}_device_ptr

gcc/fortran/ChangeLog:

	PR fortran/98476
	* openmp.c (resolve_omp_clauses): Change use_device_ptr
	to use_device_addr for unless type(c_ptr); check all
	list item for is_device_ptr.

gcc/ChangeLog:

	PR fortran/98476
	* omp-low.c (lower_omp_target): Handle nonpointer is_device_ptr.

libgomp/ChangeLog:

	PR fortran/98476
	* testsuite/libgomp.fortran/is_device_ptr-1.f90: New test.

gcc/testsuite/ChangeLog:

	PR fortran/98476
	* gfortran.dg/gomp/map-3.f90: Update expected scan-dump-tree.
	* gfortran.dg/gomp/is_device_ptr-2.f90: New test.
	* gfortran.dg/gomp/use_device_ptr-1.f90: New test.