[fortran] Add runtime warning mechanism to libgfortran

[FX Coudert]

> Bootstrapped and regtesting in progress on i686-linux and x86_64-linux. 
> OK for mainline (and 4.0 after testing)?

Forgot Steven in the ChangeLog, while he did all the front-end work. 
Sorry Steven!

OK for mainline (and 4.0 after testing)?

FX
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