[Patch, Fortran] PR59440 - Fix ICE in dwarf2out in forcing the DIE creation - by setting DECL_IGNORED_P to 0

[Tobias Burnus]

Hi!

A rather simple patch to ensure that the die is generated. Without, one 
runs into an ICE. That's a follow up to my namelist debug patch (and the 
ICE is caused by it).

Build on x86-64-gnu-linux and lightly tested. Full regtest currently 
running.
OK for the trunk, when it succeeds?

Tobias
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