[Patch, Fortran] PR57991 - add alias warning for intent(out)/intent(out)

[Tobias Burnus]

Passing the same argument to nonpointer dummy arguments is only 
permitted if one does not modify the values.

gfortran was warning for intent(in)/intent(out) and for OUT/IN but not 
for OUT/OUT. This patch now also warns for the latter.

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

Tobias
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