build: fix Makefile build with LLVM flang on macOS

[cho-m]

CMake build has a workaround but Makefile still fails building with LLVM Flang:

flang-21: error: unknown argument: '-all_load'
flang-21: error: unknown argument: '-headerpad_max_install_names'
flang-21: error: unknown argument: '-install_name'
flang-21: error: unknown argument: '-dynamiclib'

This PR passes the options not found in flang --help directly to linker via -Wl.

Only -dynamiclib is not valid. Based on man ld and ld64.lld --help, it seems -Wl,-dylib should work for shared library. May need to confirm if -dynamiclib does anything else.

OPTIONS
   Options that control the kind of output
     -execute
             The default.  Produce a mach-o main executable that has file type MH_EXECUTE.

     -dylib  Produce a mach-o shared library that has file type MH_DYLIB.

OUTPUT KIND:
  -arch <arch_name> The architecture (e.g. ppc, ppc64, i386, x86_64)
  -bundle           Produce a bundle
  -dylib            Produce a shared library

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An alternative could be to use CC instead of FC during linking similar to CMake workaround.