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Improve hasNonDefaultLowerBounds to follow box fir.convert. This helps HLFIR helpers to generate less code when it can be easily deduced that the fir.box lower bounds were set to ones. It will help me for SELECT RANK lowering to avoid generating hlfir.declare with lower bounds inside the RANK CASE (Current situation would not be incorrect, the lower bounds would be SSA value ending-up being one, I just want simpler IR). Renamed to mayHaveNonDefaultLowerBounds since it may still answer yes when the lower bounds are ones.