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