[Patch,Fortran] PRs 45451 / 43018: Fixes for allocatables

[Tobias Burnus]

Hi,

this patch fixes two things:

a) PR 43018: For duplicate_allocatable the size was wrong: gfortran used 
for scalars the size of the pointer and not the size of the type.
I have not added a test case as it was found via the valgrind error of 
gfortran.de/alloc_comp_scalar_1.f90; the test case also fails one one 
system (s390?).

b) PR 45451: If one does an ALLOCATE with SOURCE=, one needs to do a 
deep copy if there are allocatable components.
Without the non-variable case, it fails for the first ALLOCATE statement 
in gfortran.dg/allocate_alloc_opt_10.f90, where the source is an 
EXPR_STRUCTURE.

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

Tobias

PS: This patch does not fix all problems with PR 45451. It also does not 
fix the case of a polymorphic SOURCE= with allocatable components (cf. 
new PR 46174).
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