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

[Tobias Burnus]

Dear Alessandro,

Alessandro Fanfarillo wrote:
> there are some problems with the final-wrapper-v2.diff patch; I get
> Internal Error at (1):
> gfc_code2string(): Bad code
> for every test case that I use; in attachment final2.f90.

Fixed by the patch below. However, note that the current patch only 
implement the wrapper function - it doesn't handle calling the wrapper 
function. That's requires a follow up patch. (That was the reason that I 
did not do extensive test.)

The patch is a complete module.c patch, not incrementally based on the 
previous patch.

Tobias
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