The following example produces a runtime recursion error during finalization with -fcheck=recursion.  There is indeed recursion, but the final subroutine is declared recursive.

module foo
  type :: list
    type(list), pointer :: next => null()
  contains
    final :: list_delete
  end type
contains
  recursive subroutine list_delete (this)
    type(list), intent(inout) :: this
    if (associated(this%next)) deallocate(this%next)
  end subroutine
end module foo

program main
  use foo
  type(list), pointer :: x
  allocate(x)
  allocate(x%next)
  deallocate(x)
end program