> Summary: It is my opinion from the FORTRAN 2023 spec that the first test
> program above should have worked and the additional steps in the second
> test program should not have been necessary. Have I misread the spec, is
> there something wrong with my code, or have I identified a bug in gfortran?
> Should I file at the GCC Bugzilla?
> 

gfortan is an open-source project.  It does not spontaneously
manifest new features when a new standard comes into existence.
This tracked under https://gcc.gnu.org/bugzilla/show_bug.cgi?id=117798
Patches welcomed.

-- 
Steve

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