[Patch, Fortran] Fix PR 71047

[Fritz Reese]

Here's the fix and a test case for the regression PR 71047 introduced
by the DEC STRUCTURE/UNION patch (commit 235999).

Turns out I was a bit greedy about adding component refs to structure
constructors in gfc_default_initializer. Fixed to only add them to
FL_STRUCTURE and FL_UNION symbols, which expect them during
translation. The component ref was being added to constructors for the
hidden _data and _vptr members of CLASS components, causing the code
for their real initialization to be skipped by the middle-end.

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=71047

---
Fritz Reese
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