[Bug fortran/59694] [F03] no finalization of an unused variable

[damian at sourceryinstitute dot org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=59694

--- Comment #4 from Damian Rouson <damian at sourceryinstitute dot org> ---
I meant to mark a different PR as invalid but marked this one mistakenly.  Now
I just tried to reset its status duplicate and got the following message:

"You cannot mark bug 59694 as a duplicate of bug 67472, because it would create
a duplicate loop."