https://gcc.gnu.org/bugzilla/show_bug.cgi?id=85537

--- Comment #16 from Tiziano Müller <dev-zero at gentoo dot org> ---
can confirm, changing the reproducer to

    procedure(ibar), pointer :: bar_ptr => null()
    bar_ptr => bar_impl

makes it generate valid code with the warning

    Warning: trampoline generated for nested function 'bar_impl'
[-Wtrampolines]

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