[Bug fortran/64927] [4.8 Regression] Surprising error with -Wsurprising (-Wall) and TRANSFER + C_ASSOCIATED

[dominiq at lps dot ens.fr]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=64927

--- Comment #14 from Dominique d'Humieres <dominiq at lps dot ens.fr> ---
The reason why the changes for gcc/fortran/simplify.c on 4.9 have not been
applied to 4.8 is that these changes apply to procs introduced on 4.9 at
r197159, but not on 4.8. AFAICT these changes are needed to fix this PR and I
did not find a simple way to fix this PR for 4.8.

Since 4.8 will be history in a couple of months, I don't think fixing this PR
for 4.8 is worth the work.