[Bug fortran/68401] improve 'Allocation would exceed memory limit'

[dominiq at lps dot ens.fr]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=68401

--- Comment #10 from Dominique d'Humieres <dominiq at lps dot ens.fr> ---
How long this PR has to rot before being closed as WONTFIX?