[Patch, fortran] PR 49074 ICE on defined assignment with class arrays.

[Mikael Morin <mikael dot morin at sfr dot fr>]

Hello,

this is a fix for PR49074, where the temporary created by
gfc_conv_elemental_dependencies was leading to an ICE because it didn't
have the array reference expected by the scalarization code.

There was a bypass in gfc_conv_procedure_call avoiding exactly this
problem, but it is not reached when polymorphic entities are involved.
To avoid duplicating that, the patch proposed here adds support for null
references in gfc_conv_variable and removes the gfc_conv_procedure_call
bypass.  The patch also removes a useless reference walk in
gfc_conv_variable.

The test is the PR's; it's a runtime test as this area of the compiler
doesn't get much coverage from the test-suite.

Regression tested on x86_64-unknown-linux-gnu. OK for trunk?

Mikael

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