[Bug fortran/57987] New: Fortran finalizers considered extern-inline by middle-end

[jamborm at gcc dot gnu.org]

http://gcc.gnu.org/bugzilla/show_bug.cgi?id=57987

            Bug ID: 57987
           Summary: Fortran finalizers considered extern-inline by
                    middle-end
           Product: gcc
           Version: 4.9.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: fortran
          Assignee: unassigned at gcc dot gnu.org
          Reporter: jamborm at gcc dot gnu.org

When looking at PR 57904, I found out that inliner refused to even
consider __final_test2_T/0 because, according to the dump, "redefined
extern inline functions are not considered for inlining."  When I
looked at why, I realized that the function is "finalized" (by
cgraph_finalize_function) twice.  Once directly from front-end and
second time from un-nesting nested functions.  I asked Honza about
this and he claims that front-ends should not do that, despite the
confusing parameter of cgraph_finalize_function.

(It's best to try this whith -fno-ipa-cp because of PR 57904 itself
and because it's slightly easier to follow, but is not necessary to
see the problem).