This patch adds support for polymorphic variables ("CLASS")
to OpenMP's data-sharing clause FIRSTPRIVATE.

While the patch should be okay, there is more follow-up
work required, but one has to make a start :-)

* PRIVATE – as used in the testcase of the PR is not yet supported,
   only FIRSTPRIVATE.
* polymorphic arrays are not supported (see 'sorry').
– For nonallocatable arrays, the decl passed to the function
   does contain much information; the LANG_SPECIFIC is non-NULL
   its the pointer components contain garbage :-(
– Handling noncharacter polymorphic arrays (hence: non-unlimited
   polymorphic) seems to be simpler; the current patch seems to
   work for some cases already, if the "sorry" is commented.
* ...

OK for mainline?

Tobias

PS: Supporting *map*ing of polymorphic variables is another matter,
which is unfortunately even harder.

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