Merge branch 'barry/2025-03-20/minor-fortran-cleanup' into 'main'

Minor cleanup of Fortran binding stuff to simplify future maintainance

See merge request petsc/petsc!8218

Minor cleanup of Fortran binding stuff to simplify future maintainance

There is no distinction between F90 and non-F90 code so combine ftn-custom and f90-custom directories and fortranimpl.h and f90

Minor cleanup of Fortran binding stuff to simplify future maintainance

There is no distinction between F90 and non-F90 code so combine ftn-custom and f90-custom directories and fortranimpl.h and f90impl.h files. Also move uses of f90 to ftn when simple

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