[Bug fortran/106353] [suboptimal] Why is a 3D array initialized, use case 2 two-layer loop?

[matz at gcc dot gnu.org via Gcc-bugs]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=106353

--- Comment #2 from Michael Matz <matz at gcc dot gnu.org> ---
True, but in this case it could also be emitted in a better way by the fortran
frontend.