[flang] verification of lowering to FIR failed: 'hlfir.eoshift' op ARRAY and BOUNDARY operands must have the same element type

Consider the following code:
https://godbolt.org/z/f4EKjevM5
```f90
type t
sequence
integer :: i
endtype

type(t) :: a(1)

contains

subroutine s()
type t
sequence
integer :: i
end type

type(t) :: b(1)

a = eoshift(a, 1, b(1))

end subroutine
end
```

Flang failed at lowering:
```console
error: loc("/app/example.f90":18:5): 'hlfir.eoshift' op ARRAY and BOUNDARY operands must have the same element type
error: verification of lowering to FIR failed
```