[Patch, Fortran] PR63861 - fix OpenMP/ACC's gfc_has_alloc_comps

[Tobias Burnus]

gfortran's scalar coarray are special: The descriptorless variant is a 
normal variable with some language-specific additional information 
(corank, bounds). The descriptor variant has a descriptor but the _data 
component is just a pointer to the scalar variable.

As the element type of a descriptorless coarray is the type itself, we 
need to break the while loop.

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

Tobias

PS: I believes coarrays are fine in OpenMP and OpenACC constructs as 
long as the variable is not coindexed ("variable[remove_index]", 
gfc_is_coindexed()). Issues like synchronization is in my opinion purely 
in the responsibility of the user.
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