[Bug fortran/64943] No error on ultimate allocatable components in IO list

[burnus at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=64943

--- Comment #3 from Tobias Burnus <burnus at gcc dot gnu.org> ---
(In reply to Tobias Burnus from comment #2)
> In principle, we do have a similar check in resolve.c's resolve_transfer.
> The question is why it doesn't trigger.

Answer: Only functions and variables are handled, but we have a
EXPR_STRUCTURE...