[Patch, Fortran] PR fortran/35723: Some fixes to restricted-expression handling

[Dominique Dhumieres]

Daniel,

> and commit in addition Dominique's test to prevent regressing in the future.

First the test I have sent has been extracted from pr36192 in order to show 
the lost errors.

Second, I don't think this test is needed if you remove the error "suppressors" 
from your patch. I think it would be more appropriate in the patch fixing the 
duplicate errors.

Dominique