[flang] Allow extension cases of EQUIVALENCE with optional warnings

EQUIVALENCE storage association of objects whose types are not
both default-kind numeric storage sequences, or not both default-kind
character storage sequences, are not standard conformant.
However, most Fortran compilers admit such usage, with warnings
in strict conformance mode.  This patch allos EQUIVALENCE of objects
that have sequence types that are either identical, both numeric
sequences (of default kind or not), or both character sequences.
Non-sequence types, and sequences types that are not homogeneously
numeric or character, remain errors.

Differential Revision: https://reviews.llvm.org/D119848