[Patch, Fortran] PR 47569 - fix ICE (regression) and fix diagnostic

[Tobias Burnus]

Dear Mikael, dear all,

attached is an updated version of the patch, incorporating the 
suggestions of Mikael (thanks!). I think I have indeed misread part of 
the standard. (Twice!)

The new patch continues to accepts all default/C_CHAR kind characters. 
Other character kinds are still accepted, but now properly diagnosed. 
The pointer checking and the handling of (nested) components has been 
fixed - which was the original PR.

Build and regtested on x86-64-linux
OK for the trunk? To which of 4.3/4.4/4.5 do we want to backport it?

Tobias
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