[gfortran] patch to implement malloc and free intrinsics

[FX Coudert]

:ADDPATCH fortran:

This is the latest version of this patch. Regtested on i686-linux. 
Approve if you think reasonnable, or propose another patch, but I won't 
spend any more time on that. However, I'd like to stress that 
implementing MALLOC and FREE is probably something we want done before 
4.1 branches, since most codes using Cray pointers use them.

FX
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