[patch] Cleaning after the gfortran test suite

[Dominique d'Humières <dominiq at lps dot ens dot fr>]

This patch extend the cleaning proposed in
http://gcc.gnu.org/ml/fortran/2013-10/msg00083.html to opened files.  The
patch is mostly obvious except for gfortran.dg/open_negative_unit_1.f90 for
which I assumed that the second OPEN closes the file foo.txt without
deleting it (and that it is the intended behavior).  I have also added the
INQUIRE as a test for PR59419.

After this patch there is no left file in the gcc/testsuite/gfortran
directory. Note that the files m.mod or fort.10 are generated by several 
tests. I am pretty sure that some of them do not do the cleaning, but I 
did not have tha patience to look for them.

OK?

If yes, I don't have write access (while I have the FSF papers signed) and 
someone will have to do the commit for me.

TIA

Dominique

PS Darwin users whould run
rm -rf gcc/testsuite/gfortran*/*.dSYM before checking for left files.
For those interested I have a patch for doing the cleaning automaticaly.

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