No longer require -fopenmp or -fopenacc with -E, unless specific version
number options are also required for predefined macros. This means that
most source can be preprocessed with -E and then later compiled with
-fopenmp, -fopenacc, or neither.
This means that OpenMP conditional compilation lines (!$) are also
passed through to -E output. The tricky part of this patch was dealing
with the fact that those conditional lines can also contain regular
Fortran line continuation, and that now has to be deferred when !$ lines
are interspersed.