Deferred size arrays can not be used in equivalance statements.

gcc/fortran/ChangeLog:

	PR fortran/94030
	* resolve.c (resolve_equivalence): Correct formatting
	around the label "identical_types".  Instead of using
	gfc_resolve_array_spec use is_non_constants_shape_array
	to determine whether the array can be used in a in an
	equivalence statement.

gcc/testsuite/ChangeLog:

	PR fortran/94030
	* gfortran.dg/pr94030_1.f90
	* gfortran.dg/pr94030_2.f90