Fortran: Fix default type bugs in gfortran [PR99139, PR99368]

Fortran: Fix default type bugs in gfortran [PR99139, PR99368]

2023-07-08  Steve Kargl  <sgk@troutmask.apl.washington.edu>

gcc/fortran
	PR fortran/99139
	PR fortran/99368
	* match.cc (gfc_match_namelist): Check for host associated or
	defined types before applying default type.
	(gfc_match_select_rank): Apply default type to selector of
	unknown type if possible.
	* resolve.cc (resolve_fl_variable): Do not apply local default
	initialization to assumed rank entities.

gcc/testsuite/
	PR fortran/99139
	* gfortran.dg/pr99139.f90 : New test

	PR fortran/99368
	* gfortran.dg/pr99368.f90 : New test