[patch, fortran] PR38291 Rejects I/O with POS= if FMT=*

[jvdelisle@verizon.net]

Hi all,

The attached is an updated patch against trunk.  To avoid ABI issues 
with 4.3 I retained the stream handling code in the checks for dt-rec. 
Thus 4.3 compiled programs will run with the 4.4 library.

Regression tested on x86-64-Gnu-Linux.

OK for trunk?  (again)

Jerry