[gfortran,patch] add target to gfortran.dg/dev_null.f90

[FX Coudert]

In current state, gfortran.dg/dev_null.f90 is FAILing on all BSD 
platforms and a few other unices (HP UX, e.g.). The related bug is low 
priority and it seemed a bit heavy-handed to define an effective target 
for that until it is fixed. So, I added a target so that test runs only 
on OS where it is known to work: linux and solaris.

OK for mainline and 4.0?

FX
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