[Patch] Fortran: Reject DT as fmt in I/O statments [PR99111]

[Tobias Burnus]

GCC started to accept as legacy extension array-valued
non-characters, which works for integer (+ real/logical).

Some other – mostly unrelated patch regarding resolving
array constructors (r10-5607-gde89b5748d68b76b, PR92996)
turned this into an ICE.

While it might be in theory fixable for derived types,
just rejecting DT + CLASS + c_(fun)ptr makes more sense.

I am not quite sure about the error-message wording.
Better suggestions? In the 'rank > 0' branch, Hollerith
should not occur and (as legacy extension) integer etc.
are permitted. — Thoughts?

Otherwise: OK for GCC 11 and GCC 10?
(ICE is new in GCC 10.)

Tobias

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