[flang][tests] Disable a test with PROCEDURE()

A PROCEDURE() pointer with no interface or type can be associated
with any procedure; specifically, it is not limited to subroutines.
This interpretation is about to be corrected in flang-new, and so
this GNU Fortran test that *does* expect an error will have to be
disabled.

Author: klausler

Fortran/gfortran/regression/DisabledFiles.cmake

@@ -1018,6 +1018,7 @@ file(GLOB FAILING_FILES CONFIGURE_DEPENDS
   unsigned_37.f90
   unsigned_38.f90
   unsigned_41.f90
+  proc_ptr_comp_46.f90
 
   # This test requires the -fmax-array-constructor option which is not supported
   # in flang (yet?)