[flang] Correct actual/dummy procedure compatibility for ALLOCATABLE/POINTER functions

[klausler]

Summary

Functions returning ALLOCATABLE or POINTER arrays have descriptor inquiries in
their results' shape expressions that won't compare equal. These functions
need only be checked for compatible ranks (& of course other characteristics).

flang/lib/Evaluate/characteristics.cpp

 
 bool FunctionResult::IsCompatibleWith(const FunctionResult &actual) const {
   Attrs actualAttrs{actual.attrs};
   actualAttrs.reset(Attr::Contiguous);
   if (attrs != actualAttrs) {
     return false;
   } else if (const auto *ifaceTypeShape{std::get_if<TypeAndShape>(&u)}) {
     if (const auto *actualTypeShape{std::get_if<TypeAndShape>(&actual.u)}) {
-      if (ifaceTypeShape->shape() != actualTypeShape->shape()) {
+      if (ifaceTypeShape->Rank() != actualTypeShape->Rank()) {
+        return false;
+      } else if (!attrs.test(Attr::Allocatable) && !attrs.test(Attr::Pointer) &&
+          ifaceTypeShape->shape() != actualTypeShape->shape()) {
         return false;
       } else {
         return ifaceTypeShape->type().IsTkCompatibleWith(
             actualTypeShape->type());
       }
     } else {
       return false;
     }