[flang] Accept proc ptr function result as actual argument without INTENT

A dummy procedure pointer with no INTENT attribute may associate with
an actual argument that is the result of a reference to a function that
returns a procedure pointer, we think.

Fixes #126950.

Author: klausler

flang/lib/Semantics/check-call.cpp

@@ -1185,7 +1185,7 @@ static void CheckProcedureArg(evaluate::ActualArgument &arg,
               dummyName);
         }
       } else if (!(dummy.intent == common::Intent::Default &&
-                     IsNullProcedurePointer(*expr))) {
+                     IsProcedurePointer(*expr))) {
         // 15.5.2.9(5) -- dummy procedure POINTER
         // Interface compatibility has already been checked above
         messages.Say(

flang/test/Semantics/call09.f90

@@ -87,8 +87,7 @@ subroutine test1 ! 15.5.2.9(5)
     call s02(p) ! ok
     !ERROR: Actual procedure argument has interface incompatible with dummy argument 'p=': function results have distinct types: REAL(4) vs INTEGER(4)
     call s02(ip)
-    !ERROR: Actual argument associated with procedure pointer dummy argument 'p=' must be a pointer unless INTENT(IN)
-    call s02(procptr())
+    call s02(procptr()) ! believed to be ok
     call s02(null()) ! ok
     !ERROR: Actual argument associated with procedure pointer dummy argument 'p=' must be a pointer unless INTENT(IN)
     call s05(null())
@@ -99,8 +98,7 @@ subroutine test1 ! 15.5.2.9(5)
     call s02b(p) ! ok
     !ERROR: Actual argument function associated with procedure dummy argument 'p=' is not compatible: function results have distinct types: REAL(4) vs INTEGER(4)
     call s02b(ip)
-    !ERROR: Actual argument associated with procedure pointer dummy argument 'p=' must be a pointer unless INTENT(IN)
-    call s02b(procptr())
+    call s02b(procptr()) ! believed to be ok
     call s02b(null())
     !ERROR: Actual argument associated with procedure pointer dummy argument 'p=' must be a pointer unless INTENT(IN)
     call s02b(sin)