https://gcc.gnu.org/bugzilla/show_bug.cgi?id=104812

kargl at gcc dot gnu.org changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
                 CC|                            |kargl at gcc dot gnu.org
             Status|UNCONFIRMED                 |RESOLVED
         Resolution|---                         |INVALID

--- Comment #1 from kargl at gcc dot gnu.org ---
gfortran is correct.  See Fortran 2018, 19.4, p 498.

   Identifiers of entities, other than statement or construct entities (19.4),
   in the classes

     (1) named variables, ..., named constructs, ...,


  Within its scope, a local identifier of one class shall not be the
  same as another local identifier of the same class,

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