[flang][NFC] Document Arm exception raising behavior (#125579)

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This interpretation has usability advantages and is what six other
Fortran compilers do, but is not conforming now that J3 approved an
"interp" in June 2024 to the contrary.
* When an Arm processor raises an `ieee_overflow` or `ieee_underflow`
exception, the `ieee_inexact` exception is also raised. This happens
for a call to `ieee_set_flag` as well as for floating point expression
evaluation.
* Arm has processors that allow a user to control what happens when an
arithmetic exception is signaled, as well as processors that do not
have this capability. An Arm executable will run on either type of