OpenACC/Fortran: permit 'routine' inside PURE

[Tobias Burnus]

While OpenACC 2.0 had
"OpenACC directives may not appear in Fortran PURE
  or ELEMENTAL procedures"

OpenACC 2.5 relaxed this. This patch permits 'acc routine'
(with explicit or implicit 'seq' clause) inside PURE
procedures.

The 'match' → 'matcha' change permits that the gfc_errors
inside the 'routine' actually show up. The 'goto' instead
of 'gfc_error_recovery' is just for consistency.

Thomas reviewed this patch off list.
Unless there are further comments, I will later
apply it to mainline (and OG10).

Tobias

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