[Fortran] Intel's ICE in frontend with incorrect interfaces

Assuming one has the following code:

subroutine test_b(b)
  real(8) :: b
  interface
    subroutine test_a
    end subroutine test_a
  end interface
  call test_a
end subroutine test_b

subroutine test_a(a)
  real :: a
end subroutine test_a

Intel Fortran frontend fails with ICE that makes difficult to determine a place where the errors are. An example: https://godbolt.org/z/f4hj99f88

The issue comes from using of incompatible interfaces (or declaration + interface) in single file.

Original report on Intel Fortran Compiler Forum: https://community.intel.com/t5/Intel-Fortran-Compiler/ICE-ifx-with-interface-declara/m-p/1538601/highlight/true#M168920