[Fortran] PR37336 - FIINAL patch [1/n]: Implement the finalization wrapper subroutine

[Tobias Burnus]

Dear all,

attached is a slightly updated patch:

* Call finalizers of nonallocatable, nonpointer components
* Generate FINAL wrapper for abstract types which have a finalizer. (The 
allocatable components are deallocated in the first type (abstract or 
not) which has a finalizer, i.e. abstract + finalizer or first 
nonabstract type.)

I had to disable some resolve warning; I did so by introducing an 
attr.artificial. I used it to also fix PR 51632, where we errored out 
for __def_init and __copy where there were coarray components.

Build and regtested on x86-64-linux.
OK for the trunk?

Tobias
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