[Patch, Fortran] PR56650/36437 - Add compile-time simplification for (c_)sizeof, storage_size

[Tobias Burnus]

As the MERGE issue, the lack of compile-time simplification is another 
issue affecting the MPICH.

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

Tobias

PS: Early ping for my OPTIONAL+VALUE patch: 
http://gcc.gnu.org/ml/fortran/2013-03/msg00102.html
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