[flang] Finer error detection in separate module procedure case #110912
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When a separate module procedure has a dummy procedure argument that is simply declared EXTERNAL in its interface but is actually called as a subroutine or function in its definition, the compiler is emitting an error message. This is too strong; an error is appropriate only when the dummy procedure in the definition has an interface that is incompatible with the one in the interface definition.
However, this is not a safe coding practice, and can lead to trouble during execution if a function is passed as an actual argument but called as a subroutine in the procedure (or the other way around), so add a warning message as well for this case (off by default).
Fixes #110797.