[Bug fortran/96047] Bogus unitialized warning for derived type with allocatable components

[rguenth at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=96047

--- Comment #2 from Richard Biener <rguenth at gcc dot gnu.org> ---
At some compile-time cost we could also evaluate (but not actually optimize)
branches when not optimizing.