Fortran: -fno-automatic and -fopenacc / recusion check cleanup

Options: -fopenmp and -fopenacc imply concurrent calls to a
procedure; now also -fopenacc implies -frecursive, disabling
that larger local const-size array variables use static memory.

Run-time recursion check: Always reset the check variable at the
end of the procedure; this avoids a bogus error with -fopenmp
when called twice nonconcurrently/nonrecursively. (Issue requires
using -fno-automatic or -fmax-stack-var-size= to trigger.)

gcc/fortran/ChangeLog:

	PR fortran/98010
	PR fortran/98013
	* options.c (gfc_post_options): Also imply recursive with
	-fopenacc.
	* trans-decl.c (gfc_generate_function_code): Simplify condition.

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