I doubt that this is a regression on 9-11 branches since the testcase
compiles correctly on each of my copies of these branches. IMHO it is
rather more likely to have been caused by
64f9623765da3306b0ab6a47997dc5d62c2ea261, which introduced this new form of
gfc_conv_gfc_desc_to_cfi_desc.

The patch is self-explanatory. OK for mainline?

Paul

Fortran: Match unlimited polymorphic argument to assumed type [PR103366].

2022-01-07  Paul Thomas  <pault@gcc.gnu.org>

gcc/fortran
PR fortran/103366
* trans-expr.c (gfc_conv_gfc_desc_to_cfi_desc): Allow unlimited
polymorphic actual argument passed to assumed type formal.

gcc/testsuite/
PR fortran/103366
* gfortran.dg/pr103366.f90: New test.