OpenMP lowering from PFT to FIR

As I mentioned in the meeting, I think having more abstraction in the dialect would be nice to have.
There has been some proposal to have a proper representation in the dialect. I could find one of the discussion here but I believe there is an older one that I could not found.

We have such abstraction in the OpenACC dialect and you could borrow from it as a starting point.

Regardless of changing the lowering I think that having abstraction drastically simplify the lowering from PFT to MLIR. It is probably also good to carry the semantic to the MLIR layer to open the floor to future optimizations.