fortran: Support clobbering of allocatables and pointers [PR41453]

fortran: Support clobbering of allocatables and pointers [PR41453]

This adds support for clobbering of allocatable and pointer scalar
variables passed as actual argument to a subroutine when the associated
dummy has the INTENT(OUT) attribute.
Support was explicitly disabled (since the beginning for pointers, since
r11-7315-g2df374b337a5f6cf5528e91718e4e12e4006b7ae for allocatables),
but the clobber generation code seems to support it well, as
demonstrated by the newly added testcase.

	PR fortran/41453
	PR fortran/99169

gcc/fortran/ChangeLog:

	* trans-expr.cc (gfc_conv_procedure_call): Remove conditions
	on ALLOCATABLE and POINTER attributes guarding clobber
	generation.

gcc/testsuite/ChangeLog:

	* gfortran.dg/intent_optimize_9.f90: New test.