Fortran: Add view convert to pointer assign when only pointer/alloc attr differs...

Fortran: Add view convert to pointer assign when only pointer/alloc attr differs [PR104684]

	PR fortran/104684

gcc/fortran/ChangeLog:

	* trans-array.cc (gfc_conv_expr_descriptor): Look at the
	lang-specific akind and do a view convert when only the akind
	attribute differs between pointer and allocatable array.

gcc/testsuite/ChangeLog:

	* gfortran.dg/coarray/ptr_comp_6.f08: New test.