[Patch, fortran] PR50981 absent polymorphic scalar actual arguments

[Mikael Morin]

Hello,

this is the next PR50981 fix:
when passing polymorphic scalar actual arguments to elemental 
procedures, we were not adding the "_data" component reference.
The fix is straightforward; checking that the expression's type is 
BT_CLASS was introducing regressions, so this patch uses a helper 
function to check the type without impacting the testsuite.

Regression tested on x86_64-unknown-freebsd9.0. OK for trunk?

Mikael


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