https://gcc.gnu.org/bugzilla/show_bug.cgi?id=104625
--- Comment #6 from anlauf at gcc dot gnu.org --- Steve Lionel of Intel confirmed that the code is valid, and that if X is polymorphic, so is (X): community.intel.com/t5/Intel-Fortran-Compiler/SELECT-TYPE-statement-and-parenthesized-selector/m-p/1537256#M168843