[Bug fortran/108889] [12/13/14/15 Regression] (Re)Allocate in assignment shows used uninitialized memory warning with -Wall if LHS is unallocated

[kargls at comcast dot net]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=108889

--- Comment #7 from kargls at comcast dot net ---
(In reply to Paul Thomas from comment #6)
> Created attachment 58586 [details]
> Fix for this PR
> 
> This does the job but it is still a bit clunky.
> 
> Having recently used the location field of locus to determine decl order, I
> rather think that it can be similarly used to determine, when an entity has
> been assigned to in the current scope. I have a backlog of regressions to
> attend to first. I will come back to this one very soon.
> 
> Paul

Does this also fix PR 106089?  There's a patch in comment #3 of that
PR that addresses a similar issue.