https://gcc.gnu.org/bugzilla/show_bug.cgi?id=104819

anlauf at gcc dot gnu.org changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
   Last reconfirmed|                            |2023-11-06
             Status|UNCONFIRMED                 |NEW
     Ever confirmed|0                           |1
                 CC|                            |anlauf at gcc dot gnu.org

--- Comment #2 from anlauf at gcc dot gnu.org ---
There are also a few cases where null(null()) is erroneously rejected:

program p
  implicit none
  integer, pointer :: x
  call foo (null (x))        ! valid and accepted
  call foo (null ())         ! valid and accepted
  call foo (null (null (x))) ! valid but rejected
  call foo (null (null ()))  ! valid but rejected
contains
  subroutine foo (y)
    integer, pointer :: y
  end subroutine foo
end

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