https://gcc.gnu.org/bugzilla/show_bug.cgi?id=107576

--- Comment #5 from G. Steinmetz <gs...@t-online.de> ---

I had in mind Fortran 2018, 15.4.2.2 Explicit interface,
and therefore had added the examples z1c.f90 and z2c.f90.

Some other compilers (via Compiler Explorer) show an error 
for both z1.f90 and z2.f90 :

latest flang-new :
error: Semantic errors in /app/example.f90
error: Null pointer argument requires an explicit interface
     call s(null(z))

latest ifort/ifx :
error #8615: Intrinsic NULL() is passed as actual argument. An explicit
interface specifying that the corresponding dummy is pointer, allocatable or
optional is required.
   call s(null(z))

Would be interesting what e.g. NAG and Cray say about it.

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