[flang][lowering] Do not instantiate component symbols used in spec expr

[flang][lowering] Do not instantiate component symbols used in spec expr

Lowering analyse specification expressions in order to create order the
symbol instantiations in the IR (If symbol B is used in the
specification expression of A, symbol B must be instantiated first).

This analysis was mistakenly collecting component symbols used in
component references inside specification expressions, which led
lowering to instantiate component symbols as if they were local
objects.

This patch prevents collecting component symbols during this analysis.

Differential Revision: https://reviews.llvm.org/D149328