[Patch, Fortran] PR57530 (Part 2 of 3) Support TYPE => CLASS

[Tobias Burnus]

This patch is a follow up to the resolve part, which permits 
TYPE=>CLASS. That approved patch is at 
http://gcc.gnu.org/ml/fortran/2013-06/msg00049.html  (I didn't want to 
commit it without this trans*.c patch.)

The attached patch adds support for:
    TYPE => CLASS
additionally, it fixes some issues with
    CLASS => CLASS
where the RHS is a polymorphic array function. Plus an issue with
    TYPE => TYPE
where the LHS does rank remapping and the RHS is a function. 
Unfortunately, the patch is a bit messier than I had hoped for.

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

Tobias

PS: Part 3 of this series will add "TYPE = CLASS" support.
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