[flang-commits] [flang] [Flang] External subprograms should be allowed as proc_target in procedure pointers. (PR #183268)

[via flang-commits]

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jeanPerier wrote:

```suggestion
       if (auto m = u.getIf<(Fortran::lower::pft::ModuleLikeUnit>())
          lowerModuleDeclScope(*m);
```

https://github.com/llvm/llvm-project/pull/183268