[Patch] Fortran: Fix absent-optional handling for nondescriptor arrays (PR94672)

[Tobias Burnus]

This fixes an issue caused by the patch for PR 94672, which
affects both GCC 10 and GCC 11.

Only 'sVal' of 'subroutine foo' was affected, the rest is
only a crosscheck that it worked for those code paths.

(I did check against the dump – which looks fine. I could
add dump tests as well. The 'foo' test was failing with
'stop 5' (absent argument) at runtime before the patch;
the report was for the 'stop 4' case, which is probably
harder to trigger as run-time fail as the stack memory
is likely zero-initialized. → -fdump-tree-original scan
test useful?)

OK for mainline and GCC 10?

Tobias

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