[Patch] Fortran: Fix ubound simplifcation [PR99027]

[Thomas Koenig]

Hi Tobias,

> The problem which accessing dim=<n> for an expression is that
> when the argument is an array, dim=<n> and expr->rank are relative
> to the resulting array – but the array-ref also contains the
> DIMEN_ELEMENT which does not count for dim=/rank.
> 
> OK for the trunk? (Reported against GCC 11, but I wonder whether
> we should still apply it to GCC 10.)

OK, also OK for gcc 10 (a clear wrong-code bug with a
clear solution is fine, IMHO).

Best regards

	Thomas