[Patch, Fortran] PR34655 - default init and equiv association with COMMON variable

[Tobias Burnus]

"5.5.2.5 Restrictions on common and equivalence"
"Equivalence association shall not cause a derived-t 1 ype object with
default initialization to be associated with an object in a common block."

Build and regtested on x86-64-linux.
OK for the trunk?

Tobias
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