[J3] SOURCE= and type compatibility

[Van Snyder]

C945 and C946 in F18 (C950 and C951 in the current draft) are more
strict than they need to be in the case of intrinsic types. It ought to
be sufficient to allow the <expr> in SOURCE= the be allowed as the
<expr> in an intrinsic assignment statement with <allocate-object> as
the <variable>.

Was there a compelling reason they require type compatibility and
equivalence of kind type parameters?
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