[Patch, Fortran] [4.6/4.7] PR 51435 - fix default initialization of pointers

[Tobias Burnus]

This patch fixes issues with the "=> null()" initialization of pointers; 
the "=> tgt" initialization was working before.

The check has to take into account that allocatable components do not 
count as default initializer, even if they are internally handled as 
NULL initialization.

With patch:
   struct data_all_t dum;
   {
     struct data_all_t data_all_t.2;

     data_all_t.2.my_data.head = 0B;
     dum = data_all_t.2;
   }
without:
   struct data_all_t dum;

Build and regtested on x86-64-linux.
OK for the trunk and for 4.6?

Tobias

PS: Other patches which still need to be reviewed:
- http://gcc.gnu.org/ml/fortran/2011-11/msg00250.html - no 
-fcheck=bounds for character(LEN=:) to avoid ICE
- http://gcc.gnu.org/ml/fortran/2011-11/msg00253.html - (Re)enable 
warning if a function result variable is not set [4.4-4.7 diagnostics 
regression]
- http://gcc.gnu.org/ml/fortran/2011-12/msg00025.html - I/O: Allow real 
BOZ w/ F2008
- http://gcc.gnu.org/ml/fortran/2011-12/msg00026.html - Toon's -finit-* 
doc patch
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