[Patch, Fortran] PR56845 - Fix setting of vptr of CLASS(...),SAVE,ALLOCATABLE

[Tobias Burnus]

An unallocated polymorphic variable has the declared type; however, for 
static (SAVE) variables, the current code didn't set the value.

(That the end of scope deallocation/_gfortran_caf_deregister is gone for 
coarrays (declared in the main program) was a side effect. The 
sync/deregistering will still happen via the _gfortran_caf_finalize 
call. But that's fine and in the line of the Fortran standard; in fact, 
due to the FINAL handling, the automatic deallocation of the main 
program will be also removed for nonpolymorphic allocatables.)

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

Tobias
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