[Ada] Robust switching from incomplete to access types

gcc/ada/

	* sem_ch3.adb (Access_Type_Declaration): Add comments to explain
	the ordering of Mutate_Kind and Set_Directly_Designated_Type;
	remove temporary setting of Ekind to E_Access_Type for building
	_master objects, since now the Ekind is already set to its final
	value. Move repeated code into Setup_Access_Type routine and use
	it so that Process_Subtype is executed before mutating the kind
	of the type entity.
	* gen_il-gen-gen_entities.adb (Gen_Entities): Remove
	Directly_Designated_Type from E_Void, E_Private_Record,
	E_Limited_Private_Type and Incomplete_Kind; now it only belongs
	to Access_Kind entities.
	* sem_util.adb: Minor reformatting.

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