[Fortran] Comment out tests with missing semantic checks #55
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These tests are looking for a semantic error that flang is not emitting but they used to pass because a TODO for procedure pointers was emitted in lowering. Lowering implemented procedure pointers, so these test now fail. I opened an issue against semantics, but I want to comment out these tests so that we can still land the lowering implementation of procedure pointers that is correct (the lowering change was reverted for now).
See llvm/llvm-project#73215