[patch, fortran] Backport revised error messages to 4.2

[Brooks Moses]

The attached patch backports my recent revision of the GFortran error 
message patches to 4.2, thereby fixing the bug with regards to 
nonconformance with GNU standards.  (I'm submitting it for approval 
separately, since it's a combination of two that I committed to trunk.)

Regression tested on 4.2 on i686-pc-gnu-linux.  I get one FAIL which I 
believe is unrelated: "FAIL: gfortran.dg/secnds.f  -O1  execution test"; 
otherwise it passes.

Ok for 4.2?

- Brooks
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