[Patch] OpenMP/Fortran: Handle polymorphic scalars in data-sharing FIRSTPRIVATE [PR86470]

[Tobias Burnus]

Belated follow-up to the patch from August ...
https://gcc.gnu.org/pipermail/gcc-patches/2020-August/552588.html

This patch handles CLASS variables in the FIRSTPRIVATE data-sharing
clause, including freeing the memory at the end.

Technically this patch fixes a regression as the ICE is new –
before the code was just rejected. It is also rather contained.

OK for mainline?

Tobias

PS: The dtor can be extended rather simply to support arrays, for
the copy_ctor, some scalarization loop is needed.
Todo: 'private', which has to allocate the
dynamic type and copy the default initialization
for this the dynamic type.

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