[Bug fortran/105594] New: -Wuse-without-only issued for any submodule

["everythingfunctional at protonmail dot com" <gcc-bugzilla@gcc.gnu.org>]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=105594

            Bug ID: 105594
           Summary: -Wuse-without-only issued for any submodule
           Product: gcc
           Version: 11.2.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: fortran
          Assignee: unassigned at gcc dot gnu.org
          Reporter: everythingfunctional at protonmail dot com
  Target Milestone: ---

The -Wuse-without-only option issues a warning when compiling any submodule.
This is incorrect as a submodule statement is not a use statement, and cannot
contain an only qualifier.

For example the source code

module foo_m
    interface
        module subroutine foo
        end subroutine
    end interface
end module

submodule (foo_m) foo_s
contains
    module procedure foo
    end procedure
end submodule

when compiled like

$ gfortran -c -Wuse-without-only foo_m.f90
foo_m.f90:8:17:

    8 | submodule (foo_m) foo_s
      |                 1
Warning: USE statement at (1) has no ONLY qualifier [-Wuse-without-only]