The IGNORE_TKR directive has meaning only in the specification part of a
subroutine or function subprogram or interface. Presently, it is an
error when the directive appears elsewhere.
At user request, this patch softens the error to a warning for when this
directive appears in a program unit other than a subroutine or function,
and when it appears in a subroutine or function subprogram outside the
specification part of its top scope.
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