#471 add extension (new option) to allow `PROCEDURE DIVISION USING` with FILE SECTION / WORKING-STORAGE items

[Simon Sobisch]

While this is forbidden by the standard, it is allowed with MF per its documentation on The PROCEDURE DIVISION Header, General Rules for Format 1.

It creates an "invisible" LINKAGE item with the same characteristics as the referenced item (we may give it an internal name of "LINK %s", f->name which is then used on entry to do an implicit MOVE from the generated linkage to the "local" one (we may also allow LOCAL-STORAGE), likely only if it actually was passed/is (still) sticky.

This is loosely related to [feature-requests:#410] and may be implemented together.
It is indirectly related to [feature-requests:#357].