[llvm-bugs] [Bug 144453] [flang] pseudopositive warning to function result that is set, pseudonegative warning to subroutine INTENT(OUT) parameter that is not set

[LLVM Bugs via llvm-bugs]

Issue	144453
Summary	[flang] pseudopositive warning to function result that is set, pseudonegative warning to subroutine INTENT(OUT) parameter that is not set
Labels	flang
Assignees
Reporter	e-kwsm

    ```console
$ flang --version
flang version 20.1.6
Target: x86_64-pc-linux-gnu
Thread model: posix
InstalledDir: /usr/bin
```

Prepare the following file:

```fortran
program main
  implicit none
  logical :: x0, x1

 print *, f0(), f1()
  call s0(x0)
  call s1(x1)
  print *, x0, x1

contains

  function f0()
    ! "Function result is never defined", as expected
    logical :: f0
  end function

  function f1()
    ! "Function result is never defined", but f1 is definitely set
 logical :: f1
    INQUIRE(file="/usr/bin/flang", EXIST=f1)
  end function f1

  subroutine s0(x)
    ! NO warning, but x is NOT set
 logical, INTENT(OUT) :: x
  end subroutine

  subroutine s1(x)
    ! no warning as expected, but inconsistent with f1
    logical, INTENT(OUT) :: x
    INQUIRE(file="/usr/bin/flang", EXIST=x)
  end subroutine

end program
```

`INQUIRE` assigns the `EXIST=` specifier to T or F, so the result of `f1` is set. Also, `s0` does not set a value to `x` that is specified as `intent(out)`, but no warning is issued.

```console
$ flang a.F90
./a.F90:12:12: warning: Function result is never defined
    function f0()
             ^^
./a.F90:17:12: warning: Function result is never defined
    function f1()
 ^^
```

Expected:

```console
$ flang a.F90
./a.F90:12:12: warning: Function result is never defined
    function f0()
 ^^
./a.F90:23:17: warning: Subroutine parameter x specified as INTENT(OUT) is never defined
  subroutine s0(x)
                ^
```

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