OpenMP: Fix use_device_{addr,ptr} with in-data-sharing arg

OpenMP: Fix use_device_{addr,ptr} with in-data-sharing arg

For array-descriptor vars, the descriptor is assigned to a temporary. However,
this failed when the clause's argument was in turn in a data-sharing clause
as the outer context's VALUE_EXPR wasn't used.

GCC 12/mainline patch submitted at:
https://gcc.gnu.org/pipermail/gcc-patches/2022-April/593419.html

gcc/ChangeLog:

        * omp-low.c (lower_omp_target): Fix use_device_{addr,ptr} with list
        item that is in an outer data-sharing clause.

libgomp/ChangeLog:

        * testsuite/libgomp.fortran/use_device_addr-5.f90: New test.