[Patch, Fortran] Coarrays: Don't (free)/alloc LHS coarray components on assignment

[Tobias Burnus]

With coarrays, allocation/deallocation of coarrays requires a 
synchronization with all other images. Thus, the standard restricts 
changing the allocation status to: ALLOCATE and DEALLOCATE statements 
plus end-of-scope deallocation.

In particular, with intrinsic assignment the allocation status does not 
change. Hence, there is no realloc on assignment. But also (this patch!) 
no deallocation/allocation of allocatable components during intrinsic 
assignment of derived types. [This implies that the LHS componet has to 
have the same allocation status, shape, type-parameters and actual type 
as the RHS.]

The patch additionally checks whether end-of-scope deallocation of 
coarrays properly calls the deregister function (it did/does).

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

Tobias
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