Fortran didn't originally have pointers, and pointer based code is relatively rare in fortran, so making requirements about pointer aliasing doesn't have same potential to completely break your code that it does in c. The reason c can't actually restrict the restrict keywoard, is that the standard would break code!
The storage association rules have nothing to do with pointers like that. Code will typically break because arguments are passed with copy-in/copy-out semantics, not by reference.