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[flang] Add tests for procedure arguments with implicit interfaces

Authored by PeteSteinfeld on Jan 12 2021, 8:52 AM.

Description

[flang] Add tests for procedure arguments with implicit interfaces

It's possible to declare an external procedure and then pass it as an
actual argument to a subprogram expecting a procedure argument. I added
tests for this and added an error message to distinguish passing an
actual argument with an implicit interface from passing an argument with
a mismatched explicit interface.

Differential Revision: https://reviews.llvm.org/D94505