[flang][runtime] Don't write implied ENDFILE for REC=/POS=

An implied ENDFILE record, which truncates an external file,
should be written to a sequential unit whenever the file is
repositioned for a BACKSPACE or REWIND statement if a WRITE
statement has executed since the last OPEN/BACKSPACE/REWIND.

But the REC= and POS= positioning specifiers don't apply to
sequential units (they're for direct and stream units, resp.),
so don't truncate the file when they're used.

Author: klausler

flang/runtime/unit.cpp

@@ -679,6 +679,7 @@ void ExternalFileUnit::Rewind(IoErrorHandler &handler) {
     handler.SignalError(IostatRewindNonSequential,
         "REWIND(UNIT=%d) on non-sequential file", unitNumber());
   } else {
+    DoImpliedEndfile(handler);
     SetPosition(0, handler);
     currentRecordNumber = 1;
     leftTabLimit.reset();
@@ -687,7 +688,6 @@ void ExternalFileUnit::Rewind(IoErrorHandler &handler) {
 }
 
 void ExternalFileUnit::SetPosition(std::int64_t pos, IoErrorHandler &handler) {
-  DoImpliedEndfile(handler);
   frameOffsetInFile_ = pos;
   recordOffsetInFrame_ = 0;
   if (access == Access::Direct) {