[Patch, Fortran] PR 50933 Fix type-compat check for BIND(C) DT

[Tobias Burnus]

gfortran only regarded different decls of SEQUENCE as the same but not 
BIND(C) types.

Interestingly, the c.l.f thread with this example (and some more) was 
already mentioned in the fixed PR fortran/45211 for which only other 
issues were fixed.

Build and regtested on x86-64-linux.
OK?

Tobias
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