[Patch, fortran] PR89904 - ICE in gfortran starting with r270045
my fix for pr85797 and pr83515 came along with a testcase that failed
on powerpc64*-unknown-linux-gnu. It turned out that the checks for
the arguments to the TRANSFER intrinsic had to be tightened, i.e. not
to allow some of the tests. This patch revises the checks to a version
as discussed in the PR, and adjusts the testcase accordingly.
Regtests cleanly on x86_64-pc-linux-gnu. Could someone with access to
powerpc64*-unknown-linux-gnu please verify? (Thomas?)