[Bug fortran/96668] [OpenMP] Re-mapping allocated but previously unallocated allocatable does not work

[burnus at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=96668

--- Comment #6 from Tobias Burnus <burnus at gcc dot gnu.org> ---
Fixed for pointer/allocatable arrays.

Still to be done: scalar pointers/allocatable; here, one needs to be careful as
pointer/always pointer is already used for, e.g., struct mapping – and always
pointer currently assumes that the pointer is already present (assert;
change?).

Plus: ensure the refcounting works correctly.