[flang] fix ICE with ignore_tkr(tk) character in explicit interface #140885
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Some MPI libraries use character dummies + ignore(TKR) to allow passing any kind of buffer.
This was meant to already be handled by #108168
However, when the library interface also had an argument requiring an explicit interface,
builder.convertWithSemanticswas not allowed to properly deal with the actual/dummy typemismatch and generated bad IR causing errors like:
'fir.convert' op invalid type conversion'!fir.ref' / '!fir.boxchar\<1\>'.This restriction was artificial, lowering should just handle any cases allowed by semantics. Just remove it.