[flang] Do not return true for pointer sub-object in IsPointerObject

[flang] Do not return true for pointer sub-object in IsPointerObject

evaluate::IsPointerObject used to return true for pointer suboject like
`pointer(10)` while these object are not pointers. This prevented some
checks like 15.5.2.7 to be correctly enforced (e.g., it was possible to
pass `pointer(10)` to a non intent(in) dummy pointer).

After updating IsPointerObject behavior and adding a test for 15.5.2.7 in
call07.f90, a test in call03.f90 for 15.5.2.4(14) was failing.
It appeared the related semantics check was relying on IsPointerObject
to return true for `pointer(10)`. Adapt the code to detect pointer element
in another way.
While looking at the code, I also noticed that semantics was
rejecting `character(1)` pointer/assumed shape suboject when these are
allowed (the standard has a special case for character(1) in
15.5.2.4(14), and I verified that other compilers that enforce 15.5.2.4(14)
do accept this).

Differential Revision: https://reviews.llvm.org/D121377