[flang][NFC] Add nested where lowering test

this patch adds lowering tests for
netsed where statements

This patch is part of the upstreaming effort from fir-dev branch.

Reviewed By: PeteSteinfeld

Differential Revision: https://reviews.llvm.org/D122323

Co-authored-by: Jean Perier <[email protected]>
Co-authored-by: Eric Schweitz <[email protected]>

Author: 3 people