fortran: Enforce spec statement ordering [PR32365]

fortran: Enforce spec statement ordering [PR32365]

	PR fortran/32365

gcc/fortran/ChangeLog:

	* parse.cc (parse_executable): Reject declaration/OpenMP
	specification statements seen after executable code
	unconditionally, keeping the legacy DATA diagnostic as
	a warning.

gcc/testsuite/ChangeLog:

	* gfortran.dg/common_22.f90: Update.
	* gfortran.dg/common_24.f: Update.
	* gfortran.dg/goacc/routine-1.f90: Update.
	* gfortran.dg/goacc/routine-2.f90: Update.
	* gfortran.dg/gomp/declare-variant-17.f90: Update.
	* gfortran.dg/gomp/interop-1.f90: Update.
	* gfortran.dg/gomp/order-2.f90: Update.
	* gfortran.dg/gomp/pr78026.f03: Update.
	* gfortran.dg/gomp/requires-4.f90: Update.
	* gfortran.dg/gomp/requires-6.f90: Update.
	* gfortran.dg/pr61669.f90: Update.
	* gfortran.dg/spec_statement_in_exec.f90: New test exercises
	data/common/namelist/OpenMP directives with -fopenmp.

Signed-off-by: Christopher Albert <albert@tugraz.at>