Merge branch 'revert-exact-collation-depends-3.27' (early part) into fortran-objects-as-sources-fix

* 'revert-exact-collation-depends-3.27' (early part):
  Tests/FortranModules: add test for TARGET_OBJECTS-as-linked-items module usage
  Tests/FortranModules: add test for TARGET_OBJECTS-as-sources module usage