[patch, fortran, docs] Unformatted sequential and special files

[Thomas Koenig]

Hello world,

here is a rewrite, which I hope make things more clear.
Unformatted sequential files are now made up of subrecords, where
a logical record may only have one.

Regarding block devices: I don't know anybody who ever used them
from gfortran, so I tried to be as vague as possible.

Any more suggestions?  OK for trunk otherwise?

	Thomas

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