[Patch,Fortran] PR 47550 - add "Fortran 2008" -std= diagnostic for PURE + VALUE

[Tobias Burnus]

Instead of just swallowing dummies with VALUE and w/o INTENT in PURE 
procedures, reject it for -std=f95/f2003.

Build and regtested on x86-64-linux

Tobias

PS:
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