[Patch,Fortran] PR 43042 - fix -fwhole-file ICE for C_NULL_PTR DT init

[Tobias Burnus]

Hello,

the patch fixes an ICE found when compiling the gfortran testsuite with
LTO (-flto), but -fwhole-file is enough to trigger the ICE.

On one hand, C_NULL_PTR is a derived types (DT) with hidden components -
but on the other hand it is just NULL (the integer number 0). The ICE
comes about in gfc_conv_initializer. First the DT is replaced by the
integer expression (EXPR_CONST), but if "ts" (= function argument, not
expr->ts) has ts->type == BT_DERIVED, one enters gfc_conv_structure -
and ICEs there.

The solution is simple: Call directly in the if branch gfc_conv_constant
and exit.

Build and regtested on x86-64-linux. OK for the trunk?

Tobias
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