[flang] Fix CFI_CDESC_T(rank) for C #66260
Merged
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The CFI_CDESC_T(rank) macro defined for C (not C++) in ISO_Fortran_binding.h incorporates a cdesc_t structure as a member, which works for data layout but doesn't allow for direct access to its members. (The C++ definition can use inheritance.)
Restructure the definitions in that header file so that CFI_CDESC_T(rank) for C defines a struct with the expected members.