[Patch] Fortran/OpenMP: Fix DT struct-component with 'alloc' and array descr

[Tobias Burnus]

This fixes some an issue with 'alloc:' found when working on the patch
'[Patch] OpenMP/Fortran: 'target update' with strides + DT components'
https://gcc.gnu.org/pipermail/gcc-patches/2022-October/604687.html
(BTW: This one is still pending review.)

OK for mainline?

  * * *

I think the patch is a great improvement.

However, again, by writing a testcase, more issues have been found:
* one generic Fortran one, worked around by adding '(:)',
   Cf. https://gcc.gnu.org/PR107508 "Invalid bounds due to bogus reallocation
   on assignment with KIND=4 characters".
* Some other string issues, some might be generic Fortran issues
* Some issue with pointers - where exit data give an error as
   0x00 and 0x01 kinds are not known by target exit data
   Those also showed up with the 'target update' patch mentioned above.

For the last two, I used '#if 0' followed by a comment with the current
error message. I do intent to look into those - or at least file a PR.
Likewise for the remaining issues mentioned in the 'tagret update' patch.

Tobias
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