[Patch][Fortran] Fix name conflict check for use-assoc (PR 92736)

[Tobias Burnus]

Hi all,

this issue only occurs when use associating a symbol in a module
and then again use-associating the same symbol in its submodule.

If one simply uses
   use m, only: i
   use m, only: i
the issue does not occur as all symbols are only created after
parsing all use statements.

And for
   use m, only: i
contains
   subroutine sub()
     use m, only: i
one has different gfc_namespaces such that they cannot conflict.

This is a GCC 9 + mainline/10 regression, hence:
OK for those two branches?

Tobias

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