[Bug fortran/40978] Use named return value (NRV) for functions returning the result as argument

[dominiq at lps dot ens.fr]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=40978

--- Comment #2 from Dominique d'Humieres <dominiq at lps dot ens.fr> ---
> Six years without any activity. Is there any reason to keep this PR opened?

No feedback in more than two years.