[Patch, Fortran] PR58880 - Fix ICE with finalizers

[Tobias Burnus]

* PING*

Tobias Burnus wrote:
> 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