[Patch, Fortran] Enable the generation of the FINALization wrapper function

[Tobias Burnus]

Pre-remark: This patch does *not* enable finalization or polymorphic 
deallocation.

* * *

Dear all,

The attached patch is a bit boring and invasive, but it paves the way to 
FINAL support.

Changes of technical kind:

* Changed ABI for CLASS's virtual table (due to _final) - and, hence, it 
bumps the .mod version
* The finalization wrapper is now generated (this should not but might 
lead to ICEs)
* It also causes that the virtual table is now more often generated

New feature:

_copy no longer deallocates the "dst" argument. Doing so lead to bogus 
finalization with ALLOCATE (exposed with the pending FINAL patch). As a 
sideeffect, memset could be removed and CALLOC could be replased by 
MALLOC (minute performance advantage). In order to keep the deallocation 
in gfc_trans_class_array_init_assign, there is now a call to the 
finalization wrapper.

Next steps:
* Add end-of-scope/intent(out) deallocation for polymorphic arrays
* Enable FINAL parsing
* Stepwise enabling for polymorphic deallocation/finalization
* Fix issues with ELEMENTAL(+optional) with intent(out)
* Fix some issues related to intrinsic assignment
* Fix fallout of any of those items

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

Tobias
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