[Patch, Fortran] PR52585 - Fix ASSOCIATE with proc-pointer dummies

[Tobias Burnus]

A rather obvious patch: With proc-pointer dummies, one compared the 
address of the pointer and not of the pointer target.

Build and regtested on x86-64-linux.
OK for the trunk? (What's the sentiment regarding backporting to 4.7.1?)

Tobias

PS: The patch looks larger than it is: I converted some spaces into tabs.
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