[Bug fortran/80524] [F03] Problematic behaviour with a finalization subroutine in gfortran

[janus at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=80524

--- Comment #4 from janus at gcc dot gnu.org ---
(In reply to Jerry DeLisle from comment #3)
> I think this depends a lot on the compiler implementation.

I don't actually think the calling of finalization routines is supposed to
depend on the compiler implementation. F08 is rather clear on where it should
happen, I guess.

For the missing cases, see also:
* PR 64290 (No finalization at deallocation of LHS)
* PR 65347 (Final subroutine not called for function result)

and PR 37336 comment 27 which includes both of them.