[Bug fortran/106566] [OpenMP] declare simd fails with with bogus "already been host associated" for module procedures

[burnus at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=106566

--- Comment #3 from Tobias Burnus <burnus at gcc dot gnu.org> ---
Patch for the rejects-valid issue of module variable + a fix
for an absent linear step with OpenMP 5.2 syntax:
  https://gcc.gnu.org/pipermail/gcc-patches/2022-August/599829.html

As mentioned, the declarative directive before IMPORT/IMPLICIT/USE issue
is a only invalid since OpenMP 5.1 - and tracked in PR106639.