[Patch, Fortran] Enable FINALization/poly dealloc for allocatables

[Tobias Burnus]

Dear all,

this patch enables finalization (and polymorphic deallocation) for 
allocatables for: end of scope, DEALLOCATE and intent(out).

As a side effect, an allocatable is no longer deallocated at the end of 
the main program. (Variables declared in the main program have 
automatically SAVE attribute; before finalization, it made no difference 
but with finalization it is detectable. And only finalizing 
nonfinalizable allocatables seems to be too much effort for too little 
gain.)

Note: This patch requires the following patch, which is still pending 
review:

* Enable wrapper generation, 
http://gcc.gnu.org/ml/fortran/2013-05/msg00073.html 
<http://gcc.gnu.org/ml/fortran/2013-05/msg00093.html>

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

Tobias

PS: Fortran requires additional cases where finalization has to happen; 
those will be added in follow-up patches.
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