WIP: [flang] Enable fir alias tags pass by default when optimizing for speed #68597
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Enable by default when optimizing for speed.
Previous PR in this series: #68595
This PR is only for review of 0810f90041bb7ece83510193db6c420bb679f22a (and any fixups)
This is WIP until performance regressions due to the TBAA tags are resolved.