R 4.5.0 (devel) needs newer gfortran (gfortran-14.2-universal)

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From https://github.com/R-macos/gcc-14-branch/releases/tag/gcc-14.2-darwin-r2.1

This build is a fully universal binary of Iain Sandoe's release of GNU Fortran 14.2-darwin-r2 for macOS 11 (Big Sur) and higher. All binaries are signed.

It installs into /opt/gfortran and can be run with /opt/gfortran/bin/gfortran.

Fully universal means that it runs on both arm64 and x86_64 architectures and it can produce code for both arm64 and x86_64 (technically, it consists of two native compilers and two cross-compilers - see build/README for details).

The /opt/gfortran/SDK symlink should point to the desired SDKROOT (defaults to the command line tools SDK). This can be updated with /opt/gfortran/bin/gfortran-update-sdk or manually. If the symlink is broken, the driver will issue a warning and use xcrun to try to find an SDK and set SDKROOT accordingly.

Note: Only the driver-driver gfortran (which dispatches to the corresponding *-apple-darwin20.0-gfortran driver) has a name without the architecture and build. It does not support in-flight lipo (i.e. multiple -arch switches at once), so either use the experimental driver shell script (gfortran-multiarch) or compile for each architecture separately. Other tools don't have driver-drivers, but can be used via the full -apple-darwin20.0- name if desired.

If you are upgrading from previous versions please be aware that each version has its own location of run-time libraries in /opt/gfortran/lib/gcc/-apple-darwin20.0/. Thus the run-times can coexist, or if they are compatible (minor versions) you can simply symlink the the older directories.

Relevant links:

1. https://github.com/R-macos/gcc-14-branch/releases/download/gcc-14.2-darwin-r2.1/gfortran-14.2-darwin20-r2-universal.tar.xz
2. https://github.com/R-macos/gcc-14-branch/releases/download/gcc-14.2-darwin-r2.1/gfortran-14.2-universal.pkg