[Patch, Fortran] PR58880 - Fix ICE with finalizers

[Tobias Burnus]

Hi all,

this patch fixes a problem with the conversion of scalars to 
descriptors. There one assigns the address of the scalar to the 
base_address field of the descriptor. The ICE occurred when the RHS (the 
scalar) wasn't a pointer.

It does not fully solve the PR as for some reasons the finalization 
wrapper is not generated - which causes link errors or ICEs (see PR).

Build and regtested on x86-64-gnu-linux.
OK for the (4.9) trunk?

Tobias
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