[gfortran] Patch for identifying files with filename

[FX Coudert]

This patch adds a fallback implementation to compare files based on
filename, instead of using stat st_ino and st_dev, which are not
available on mingw32. This works for simple cases (when the file is
accessed twice with the same name), but fails for cases like "foo" and
"./foo" or "test/../foo". This might come later on :)

Tested on i386-mingw32, regtesting in progress on i686-linux. As this
only concerns mingw, I plan to commit this in 24 hours, unless someone
has an objection.

FX

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