[Patch, fortran] PR37336 finalization

[Thomas Koenig]

Hi Paul,

> I propose to backport
> r13-6747-gd7caf313525a46f200d7f5db1ba893f853774aee to 12-branch very
> soon.

Is this something that we usually do?

While finalization was basically broken before, some people still used
working subsets (or subsets that were broken, and they adapted or
wrote their code accordingly).

What is the general opinion on that?  I'm undecided.

> Before that, I propose to remove the F2003/2008 finalization of
> structure and array constructors in 13- and 14-branches. I can see why
> it was removed from the standard in a correction to F2008 and think
> that it is likely to cause endless confusion and maintenance
> complications. However, finalization of function results within
> constructors will be retained.

That, I agree with.  Should it be noted somewhere as an intentional
deviation from the standard?

Best regards

	Thomas