I stumbled over this trivial omission which blocks some testcases.

I am not sure whether I have solved the is-same-expr most elegantly,
but I did loosely follow the duplicated-entry check for 'map'. As that's
a restriction to the user, we don't have to catch all and I hope the code
catches the most important violations, doesn't ICE and does not reject
valid code. At least for all real-world code it should™ work, but I
guess for lvalue expressions involving function calls it probably doesn't.

Thoughts, comments?

Tobias

PS: GCC accepts an lvalue expression in C/C++ and only a identifier
for a scalar variable in Fortran, i.e. neither array elements nor
structure components.

Which variant is right depends whether one reads OpenMP 5.1 (lvalue expr,
scalar variable) or 5.2 (variable without permitting array sections or
structure components) - whereas TR12 has the same but talks about
locator list items in one restriction. For the OpenMP mess, see spec
issue #3739.
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