[Bug fortran/37336] [F03] Finish derived-type finalization

[ian_harvey at bigpond dot com]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=37336
Bug 37336 depends on bug 67472, which changed state.

Bug 67472 Summary: Finalizer not invoked for undefined and unreferenced local variable
https://gcc.gnu.org/bugzilla/show_bug.cgi?id=67472

           What    |Removed                     |Added
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             Status|NEW                         |RESOLVED
         Resolution|---                         |DUPLICATE