[Patch, Fortran] PR52335 - allow OPEN(..., DELIM=) with -std=f95

[Tobias Burnus]

The following patch fixes a 4.4 to 4.7 regression. Already Fortran 95 
allows DELIM= in OPEN and INQUIRE. Fortran 2003 only added it to data 
transfer statements (i.e. WRITE; not allowed for READ and not possible 
for PRINT). Cf. F95/F2003 standard and the PR.

Build and regtested on x86-64-linux.
OK for the trunk and the 4.4 to 4.6 branches?

Tobias

PS: I am not sure how far I will back port, maybe only to 4.5.
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