[libgfortran] Patch to handle statically linked libgfortran

[FX Coudert]

:ADDPATCH testsuite:

Attached patch fixes a bug (PR libfortran/22298) where the libgfortran 
constructor function wasn't linked in when libgfortran was statically 
linked. The patch itself is straightforward and well commented, and it 
could go under the "obvious rule".

I added a test for the testsuite, conditionnal on a new effective 
target. Could someone OK this part?

Thanks,
FX
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