cobol: Eliminate strict-aliasing violations. [PR121499]

Code violating strict aliasing has been refactored.

libgcobol is now being built with
-fstrict-aliasing -Wstrict-aliasing -Wstrict-aliasing=3

Copyright boilerplate has been updated to the year 2026 throughout gcc/cobol
and libgcobol.

gcc/cobol/ChangeLog:

	* cbldiag.h: Copyright updated to 2026.
	* cdf-copy.cc: Likewise.
	* cdf.y: Likewise.
	* cdfval.h: Likewise.
	* cobol-system.h: Likewise.
	* convert.cc: Likewise.
	* copybook.h: Likewise.
	* except.cc: Likewise.
	* exceptg.h: Likewise.
	* genapi.cc: Likewise.
	* genapi.h: Likewise.
	* gengen.cc: Likewise.
	* gengen.h: Likewise.
	* genmath.cc: Likewise.
	* genmath.h: Likewise.
	* genutil.cc: Likewise.
	* genutil.h: Likewise.
	* inspect.h: Likewise.
	* lang-specs.h: Likewise.
	* lexio.cc: Likewise.
	* lexio.h: Likewise.
	* messages.cc: Likewise.
	* parse.y: Likewise.
	* parse_ante.h: Likewise.
	* parse_util.h: Likewise.
	* scan.l: Likewise.
	* scan_ante.h: Likewise.
	* scan_post.h: Likewise.
	* show_parse.h: Likewise.
	* structs.cc: Likewise.
	* structs.h: Likewise.
	* symbols.cc: Likewise.
	* symbols.h: Likewise.
	* symfind.cc: Likewise.
	* util.cc: Likewise.
	* util.h: Likewise.

libgcobol/ChangeLog:

	PR cobol/121499
	* LICENSE: Copyright updated to 2026.
	* Makefile.am: Compile with -fstrict-aliasing.
	* Makefile.in: Autoreconf.
	* acinclude.m4: Copyright updated to 2026.
	* charmaps.cc: Likewise.
	* charmaps.h: Likewise.
	* common-defs.h: Likewise.
	* configure.tgt: Likewise.
	* constants.cc: Likewise.
	* ec.h: Likewise.
	* encodings.h: Likewise.
	* exceptl.h: Likewise.
	* gcobolio.h: Likewise.
	* gfileio.cc: Likewise.
	* gfileio.h: Likewise.
	* gmath.cc (multiply_int256_by_int64): Eliminate aliasing.
	(divide_int256_by_int64): Likewise.
	(multiply_int128_by_int128): Likewise.
	(divide_int128_by_int128): Likewise.
	* gmath.h: Copyright updated to 2026.
	* intrinsic.cc: Likewise.
	* io.cc: Likewise.
	* io.h: Likewise.
	* libgcobol.cc: Likewise.
	* libgcobol.h: Likewise.
	* stringbin.cc: Likewise.
	* stringbin.h: Likewise.
	* valconv.cc: Likewise.
	* valconv.h: Likewise.
	* xmlparse.cc: Likewise.

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