[flang][cuda] Add a proper TODO for allocate statement for cuda var (#88034)

Allocate statement for variable with CUDA attributes need to allocate
memory on the device and not the host. Add a proper TODO so we keep
track of work to be done for it.

Author: clementval

flang/include/flang/Semantics/tools.h

@@ -212,6 +212,16 @@ inline bool IsCUDADeviceContext(const Scope *scope) {
   return false;
 }
 
+inline bool HasCUDAAttr(const Symbol &sym) {
+  if (const auto *details{
+          sym.GetUltimate().detailsIf<semantics::ObjectEntityDetails>()}) {
+    if (details->cudaDataAttr()) {
+      return true;
+    }
+  }
+  return false;
+}
+
 const Scope *FindCUDADeviceContext(const Scope *);
 std::optional<common::CUDADataAttr> GetCUDADataAttr(const Symbol *);
 

flang/lib/Lower/Allocatable.cpp

@@ -379,6 +379,9 @@ class AllocateStmtHelper {
   }
 
   void lowerAllocation(const Allocation &alloc) {
+    if (Fortran::semantics::HasCUDAAttr(alloc.getSymbol()))
+      TODO(loc, "Allocation of variable with CUDA attributes");
+
     fir::MutableBoxValue boxAddr =
         genMutableBoxValue(converter, loc, alloc.getAllocObj());