[Bug fortran/68717] [7/8/9 Regression] New (bogus?) warnings when compiling some gfortran.dg tests with -flto after r231239

[dominiq at lps dot ens.fr]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=68717

--- Comment #10 from Dominique d'Humieres <dominiq at lps dot ens.fr> ---
The warnings are gone between revisions r265814 and r265942.

From comment 1

> As discussed in the other related PR, those are real issues - 
> Fortran frontend should not declare one function with multiple
> and incompatible declarations.

this looks like a regression, isn't it?