Dear all,

a BOZ as source-expression in an ALLOCATE statement could lead
to an ICE when the allocate-object was a CLASS variable.
Since a BOZ has no type, we can handle it as type incompatible
with any type.  This is also what the Cray compiler does for
the code in the testcase.

Regtested on x86_64-pc-linux-gnu.  OK for mainline?

The PR is marked as a 10/11/12/13 regression, so OK for backports?

Thanks,
Harald