fortran: Support clobbering of derived types [PR41453]

fortran: Support clobbering of derived types [PR41453]

This adds support for clobbering of non-polymorphic derived type
variables, when they are passed as actual argument whose associated
dummy has the INTENT(OUT) attribute.

We avoid to play with non-constant type sizes or class descriptors by
requiring that the types are derived (not class) and strictly matching,
and by excluding parameterized derived types.

Types that are used in the callee are also excluded: they are types with
allocatable components (the components will be deallocated), and
finalizable types or types with finalizable components (they will be
passed to finalization routines).

	PR fortran/41453

gcc/fortran/ChangeLog:

	* trans-expr.cc (gfc_conv_procedure_call): Allow strictly
	matching derived types.

gcc/testsuite/ChangeLog:

	* gfortran.dg/intent_optimize_10.f90: New test.