compiler: Fix topofusion to honour the closest scope

[FabioLuporini]

test in PRO

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 83.56%. Comparing base (6257970) to head (7eac827).

Additional details and impacted files

@@           Coverage Diff           @@
##             main    #2970   +/-   ##
=======================================
  Coverage   83.55%   83.56%           
=======================================
  Files         257      257           
  Lines       53526    53546   +20     
  Branches     4583     4584    +1     
=======================================
+ Hits        44726    44744   +18     
- Misses       8007     8008    +1     
- Partials      793      794    +1     

Flag	Coverage Δ
pytest-gpu-aomp-amdgpuX	68.40% <100.00%> (+0.01%)	⬆️
pytest-gpu-gcc-	78.41% <85.93%> (+<0.01%)	⬆️
pytest-gpu-icx-	78.34% <85.93%> (+<0.01%)	⬆️
pytest-gpu-nvc-nvidiaX	69.03% <100.00%> (-0.01%)	⬇️

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