[flang][cuda] Relax semantic for device variable in block construct (#89330)

Author: clementval

flang/lib/Semantics/check-declarations.cpp

@@ -1042,9 +1042,10 @@ void CheckHelper::CheckObjectEntity(
             parser::ToUpperCaseLetters(common::EnumToString(attr)));
       }
     } else if (!subpDetails && symbol.owner().kind() != Scope::Kind::Module &&
-        symbol.owner().kind() != Scope::Kind::MainProgram) {
+        symbol.owner().kind() != Scope::Kind::MainProgram &&
+        symbol.owner().kind() != Scope::Kind::BlockConstruct) {
       messages_.Say(
-          "ATTRIBUTES(%s) may apply only to module, host subprogram, or device subprogram data"_err_en_US,
+          "ATTRIBUTES(%s) may apply only to module, host subprogram, block, or device subprogram data"_err_en_US,
           parser::ToUpperCaseLetters(common::EnumToString(attr)));
     }
   }

flang/test/Semantics/cuf03.cuf

@@ -85,6 +85,11 @@ module m
     real, unified :: ru ! ok
     type(t1), unified :: tu ! ok
     type(t2) :: t ! ok
+
+    block
+      real, device :: a(100) ! ok
+    end block
   end subroutine
 
+
 end module

flang/test/Semantics/cuf12.cuf

@@ -0,0 +1,8 @@
+! RUN: %python %S/test_errors.py %s %flang_fc1
+
+program test
+  real, device :: b(100) ! ok
+  block
+    real, device :: a(100) ! ok
+  end block
+end program