https://gcc.gnu.org/bugzilla/show_bug.cgi?id=87401

--- Comment #2 from Thomas Koenig <tkoenig at gcc dot gnu.org> ---
Quite clear what is going on. The tree dump shows

assoc_intent_out ()
{
  static void sub (real(kind=4) & restrict);
  real(kind=4) r;

  {
    real(kind=4) * o;

    o = &r;
    o = {CLOBBER};
    sub (o);
    L.1:;
  }
}

which is not the way to go :-)

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