[flang][OpenMP]Add TODO checking for scope allocate and firstprivate (#116801)

For the situation where scope is implemented to 5.1 standard, check that
the 5.2 are still "not yet implemented" (or some other partial
implementation).

Author: Leporacanthicus

flang/test/Lower/OpenMP/Todo/scope-allocate.f90

@@ -0,0 +1,12 @@
+! RUN: %not_todo_cmd %flang_fc1 -emit-fir -fopenmp -o - %s -fopenmp-version=52 2>&1 | FileCheck %s
+
+! CHECK: not yet implemented: Scope construct
+program omp_scope
+  integer i
+  i = 10
+
+  !$omp scope allocate(x) private(x)
+  print *, "omp scope", i
+  !$omp end scope
+
+end program omp_scope

flang/test/Lower/OpenMP/Todo/scope-firstprivate.f90

@@ -0,0 +1,12 @@
+! RUN: %not_todo_cmd %flang_fc1 -emit-fir -fopenmp -o - %s -fopenmp-version=52 2>&1 | FileCheck %s
+
+! CHECK: not yet implemented: Scope construct
+program omp_scope
+  integer i
+  i = 10
+
+  !$omp scope firstprivate(x)
+  print *, "omp scope", i
+  !$omp end scope
+
+end program omp_scope