Add hipSPARSE xcsr2coo f2003 test

[Ozone-Whiskey]

Summary

Adds the missing Fortran 2003 test for hipsparseXcsr2coo. The f2008 version already exists (test/f2008/hipsparse/hipsparse_xcsr2coo.f08); this fills in the f2003 tier so csr2coo matches the both-tier coverage of the other hipSPARSE conversion routines (and of rocSPARSE's csr2coo).

Follow-up to the review comment on #480 — my original hipSPARSE PR had an f2003 xcsr2coo, but it was dropped during conflict resolution when develop (#478) had independently added the f2008 one; this restores the f2003 half.

What it does

Mirrors the existing f2008 test exactly (same CSR row-pointer input [0,2,3,5], expected COO rows [0,0,1,2,2]), using the f2003 calling style: type(c_ptr) device buffers allocated by byte count, host data moved via hipMemcpy + c_loc.

Test plan

• Both tiers build and PASS on gfx90a (MI210), ROCm 7.1.0, gfortran 13.3
• f2003 source compiles with the Fortran 2008 pointer-interface macro OFF