This is a 12/13 regression as come changes to fix the GFC/CFI descriptor
that went into GCC 12 fail with the (bogus) descriptor passed via by a
GCC-11-compiled program.

As later GCC 12 changes moved the descriptor to the front end, those
functions are only in libgomp.so to cater for old program. Richard
suggested in the PR that the best way is to move to the GCC 11 version,
such that libgfortran.so won't regress.

I now did so - except for three fixes (cf. changelog). See also
PR: https://gcc.gnu.org/PR108056

There is no testcase as it needs to be compiled by GCC <= 11 and then
run with linking (dynamically) to a GCC 12 or 13 libgfortran.

OK for mainline and GCC 12?

  * * *

Note: It is strongly recommended to use GCC 12 (or 13) with array-descriptor
C interop as many issues were fixed. Like for the testcase in the PR; in GCC 11
the type arriving in libgomp is BT_ASSUME ('type(*)'). But as the effective
argument is passed as array descriptor through out, the 'float' (real(4)) type
info is actually preservable (as GCC 12 cf. testcase of comment 0 and my comment
in the PR for the C part of the testcase).(*)

Tobias

((*) This is not possible if using a scalar 'type(*)' or a non-array-descriptor
array in between. I think GCC 12 uses 'CFI_other' in the information-is-lost case.)
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