[Patch, Fortran] PR60447 - Stop generating *.s file with -E -cpp

[Tobias Burnus]

Hello,

gfortran currently tells the ME that it wants it - even if it is not 
needed when only preprocessing a file (-E). This patch fixes this by 
telling the ME that no_backend is required - and then by triggering an 
early exit in lang_dependent_init (all in toplev.c).

Build and currently regtesting.
OK for the trunk?

Tobias
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