[patch, libfortran] Fix PR 26735: -fconvert=swap and implied open

[Thomas Koenig]

:ADDPATCH fortran:

Hello world,

here is the fix for PR 26735.  Regression-tested on i686-pc-linux-gnu.
OK for mainline and 4.1 ?

2006-03-24  Thomas Koenig  <Thomas.Koenig@online.de>

	PR libfortran/26735
	* io/transfer.c (data_transfer_init):  Set u_flags.convert
	on an unopened unit if specified by environment variable
	(via get_unformatted_convert) or by compile-time option.

2006-03-24  Thomas Koenig  <Thomas.Koenig@online.de>

	PR libfortran/26735
	* gfortran.dg/conv_implied_open.f90:  New test case.