[Bug middle-end/41453] use INTENT(out) for optimization

[tkoenig at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=41453

--- Comment #5 from Thomas Koenig <tkoenig at gcc dot gnu.org> ---
Still missing: To clobber

- ariables passed by reference to the caller
- saved variables
- associated variables (there are passed as pointers to
  the associate blocsk)
- intent(out) variables on entry to the procedure.