[Bug fortran/40976] Merge DECL of procedure call with DECL of gfc_get_function_type

[tkoenig at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=40976
Bug 40976 depends on bug 91390, which changed state.

Bug 91390 Summary: treatment of extra parameter in a subroutine call
https://gcc.gnu.org/bugzilla/show_bug.cgi?id=91390

           What    |Removed                     |Added
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             Status|RESOLVED                    |ASSIGNED
         Resolution|DUPLICATE                   |---