[flang][debug] Allow variable from non-entry blocks. (llvm#125692)

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. Now that issue has been addressed in llvm#118314 so 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