[J3] Type and kind conformance for VALUE dummy arguments

[Van Snyder]

15.5.2.3N1 in 18-007r1 suggests that if a dummy argument has the VALUE
attribute, the effect is as if the actual argument were assigned to a
temporary variable, and that variable were then associated with the
dummy argument.

It therefore does not appear to be necessary that the type and kind
conform if the dummy argument is of numeric type.  The rules for
intrinsic assignment could apply.

Is this something we can relax?