[Bug middle-end/41453] use INTENT(out) for optimization

[tkoenig at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=41453
Bug 41453 depends on bug 87395, which changed state.

Bug 87395 Summary: [9 Regression] ICE in in lookup_field_for_decl with whizard
https://gcc.gnu.org/bugzilla/show_bug.cgi?id=87395

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