[gfortran] PATCH: Minor cleanup and unification in I/O resolution

[Tobias Schlüter]

In a failed attempt to fix PR 33268 I made some cleanups to io.c which 
I'm  herewith submitting as a patch of its own.  It simplifies 
resolve_dt() by doing three things:
1) the handling of the FORMAT tag is split out into a function of its own,
2) the if nesting is simplified, and
3) the IOLENGTH, SIZE and IOSTAT tags are unified to allow non-default 
integers in F2K mode (previously two of them required default integer 
unless -std=gnu, but F2K is actually more liberal than that).

Built and tested on i686-darwin.  The testsuite changes are due to the 
changes in error output from #3.  Ok?

Cheers,
- Tobi
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