Fix ##-> #! Fypp comment in parallel_macros.fpp cray_noinline block

Same root cause as m_chemistry.fpp fix: ## is not a Fypp comment and
passes through to the generated .f90 output. Inside #ifdef _CRAYFTN,
gfortran never sees the ## lines (since _CRAYFTN is undefined there),
but CCE does and errors with 'Unknown or unsupported compiler directive'.
Change to #! which Fypp always strips.

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>

Author: Spencer Bryngelson

src/common/include/parallel_macros.fpp

@@ -68,8 +68,8 @@
 #else
         $:cray_noinline_directive
 #endif
-## On non-Cray CPU builds (no _CRAYFTN, no MFC_OpenACC, no MFC_OpenMP), nothing is
-## emitted — intentional, since !DIR$ NOINLINE is a Cray-specific directive.
+        #! On non-Cray CPU builds (no _CRAYFTN, no MFC_OpenACC, no MFC_OpenMP), nothing is
+        #! emitted — intentional, since !DIR$ NOINLINE is a Cray-specific directive.
 #elif MFC_OpenACC
         $:acc_directive
 #elif MFC_OpenMP