TARGET dummy arrays can be accessed indirectly, so it is unsafe
to repack them.
INTENT(OUT) dummy arrays that require finalization on entry
to their subroutine must be copied-in by `fir.pack_arrays`.
In addition, based on my testing results, I think it will be useful
to document that `LOC` and `IS_CONTIGUOUS` will have different values
for the repacked arrays. I still need to decide where to document
this, so just added a note in the design doc for the time being.
2c91f10362
