PR libfortran/29568 (subrecord patch)

[Jack Howarth]

Thomas,
   The latest subrecord patch (with minor adjustments)
applies to current gcc 4.2 trunk and passes the gfortran
make check fine on Darwin PPC. However I am a unclear on
precisely how this will impact software that currently
requires -frecord-marker=4 flag due to prebuilt databases.
Will these changes allow that flag to be dropped and the
code will automatically detect which record marker should
be used? I'll rebuild whatcheck without the previous
-frecord-marker=4 flag using the gcc 4.2 with the 
record patch and see if that seems to be the case.
              Jack