fortran: [PR103367] Followup patch to fix related test cases

	PR fortran/103367

gcc/fortran/ChangeLog:

	* expr.cc (simplify_const_ref): Hoist the call to
	remove_subobject_ref up a level.
	* primary.cc (gfc_match_rvalue): Don't copy the value expr
	if the type is an EXPR_VARIABLE.
	not
	* trans-array.cc (gfc_conv_array_initializer): Only copy the expr
	value if it does not have a ref.

gcc/testsuite/ChangeLog:

	* gfortran.dg/pr103367_2.f90: New test.
	* gfortran.dg/pr103367_3.f90: New test.
	* gfortran.dg/pr103367_4.f90: New test.