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[flang][NFC] Document ALLOCATE/DEALLOCATE error semantics (#153027)

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This compiler stops an ALLOCATE/DEALLOCATE statement with multiple
variables after encountering a recoverable error to avoid the risk of
ambiguity in the case of multiple errors. Document.
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flang/docs/Extensions.md
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@ -900,6 +900,16 @@ print *, [(j,j=1,10)]
since these default values need to be available to process incomplete
structure constructors.
* When an `ALLOCATE` or `DEALLOCATE` statement with multiple variables
has a `STAT=` specifier that allows the program to continue execution
after an error, the variables after the one with the error are left
deallocated (or allocated). This interpretation allows the program to
identify the variable that encountered the problem while avoiding any
ambiguity in the case of multiple errors with distinct status codes.
Some compilers work differently; for maximum portability, avoid
`ALLOCATE` and `DEALLOCATE` statements with error recovery for
multiple variables.
## De Facto Standard Features
* `EXTENDS_TYPE_OF()` returns `.TRUE.` if both of its arguments have the