[flang][debug] Allow variable from non-entry blocks.

We currently drop the `DeclareOp` which are not in the entry block
of the function. This was done to side step a problem with the
variables in OpenMP target region. I have opened #118314 to address the
original issue. Once that PR is merged, we can lift this restriction
as well.

Author: abidh

flang/lib/Optimizer/Transforms/AddDebugInfo.cpp

@@ -503,11 +503,7 @@ void AddDebugInfoPass::handleFuncOp(mlir::func::FuncOp funcOp,
   funcOp->setLoc(builder.getFusedLoc({l}, spAttr));
 
   funcOp.walk([&](fir::cg::XDeclareOp declOp) {
-    // FIXME: We currently dont handle variables that are not in the entry
-    // blocks of the fuctions. These may be variable or arguments used in the
-    // OpenMP target regions.
-    if (&funcOp.front() == declOp->getBlock())
-      handleDeclareOp(declOp, fileAttr, spAttr, typeGen, symbolTable);
+    handleDeclareOp(declOp, fileAttr, spAttr, typeGen, symbolTable);
   });
   // commonBlockMap ensures that we don't create multiple DICommonBlockAttr of
   // the same name in one function. But it is ok (rather required) to create