[Patch, Fortran] Fix atomic_ref with -fcoarray=lib

[Tobias Burnus]

If the atomic_ref VALUE argument is of a different kind than the ATOM 
argument, the result was wrong with -fcoarray=lib. That showed up with 
gfortran.dg/coarray/atomic_1.f90 - but for some reasons only with -m32.

The fix is to create a temporary variable in this case, what the patch does.
OK for the trunk?

Tobias
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