Fortran: Fix default init of finalizable derived argus [PR116829]

2025-02-07  Tomáš Trnka  <trnka@scm.com>

gcc/fortran
	PR fortran/116829
	* trans-decl.cc (init_intent_out_dt): Always call
	gfc_init_default_dt() for BT_DERIVED to apply s->value if the
	symbol isn't allocatable. Also simplify the logic a bit.

gcc/testsuite/
	PR fortran/116829
	* gfortran.dg/derived_init_7.f90: New test.