[Patch] Fortran/OpenMP: Fix optional dummy procedures [PR99171]

[Tobias Burnus]

Normal dummy arguments get some additional redirection if they are
OPTIONAL; however, that's not the case for dummy procedures.

That was shown by a simple 'procedure(), optional :: proc' example
in the PR. – The fix is as simple.

However, I thought it still makes sense to test all combinations of
procedure pointer (incl. c_funptr) with optional and pointer...

OK for mainline and GCC 10 (it is a 10/11 regression)?

Tobias

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