[gfortran] patch for unlink on open files

[FX Coudert]

Some systems (such as mingw32) can't unlink a file that is still open. 
libgfortran used to unlink files (especially temporary files) before 
closing them. Attached patch adds a configure test to determine if the 
target can do that (with reasonnable default based on ${target} value 
for cross-compilers), and code to unlink files after closing them if needed.

Built and tested on i686-mingw32, regtested on x86_64-linux. OK for 
mainline and 4.0?


FX

:ADDPATCH libgfortran:
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