Fortran: error recovery for bad initializers of implied-shape arrays [PR106209]

gcc/fortran/ChangeLog:

	PR fortran/106209
	* decl.cc (add_init_expr_to_sym): Handle bad initializers for
	implied-shape arrays.

gcc/testsuite/ChangeLog:

	PR fortran/106209
	* gfortran.dg/pr106209.f90: New test.

Co-authored-by: Steven G. Kargl <kargl@gcc.gnu.org>