[Bug fortran/90430] [9 Regression] internal procedure target rejected in initialization

[janus at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=90430

--- Comment #2 from janus at gcc dot gnu.org ---
I think the test case is actually invalid (at least wrt Fortran 2008), see PR
85537 comment 18 (and 20).