[Bug fortran/87270] New: "FINAL" subroutine is called when compiled with "gfortran -O1", but not "gfortran -O0"

[andrew at fluidgravity dot co.uk]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=87270

            Bug ID: 87270
           Summary: "FINAL" subroutine is called when compiled with
                    "gfortran -O1", but not "gfortran -O0"
           Product: gcc
           Version: 8.1.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: fortran
          Assignee: unassigned at gcc dot gnu.org
          Reporter: andrew at fluidgravity dot co.uk
  Target Milestone: ---

Created attachment 44676
  --> https://gcc.gnu.org/bugzilla/attachment.cgi?id=44676&action=edit
code.f90

Compile and the attached code with gfortran 8.1.0:

> gfortran -O1 code.f90 && ./a.out
 main: check 1
 create: check 1
 create: check 2
 main: check 2
 cleanup: check 1

Program received signal SIGSEGV: Segmentation fault - invalid memory reference.

Backtrace for this error:
#0 0x10e293f3c
#1 0x10e2932e3
#2 0x7fff670f4f59
#3 0x10e28bbe2
#4 0x10e28bddf
#5 0x10e28c6f1
#6 0x10e28c7ad
Segmentation fault: 11

The error does not occur if compiled without "-O1" or with "-O0".
It also works with gfortran 7.3.1

Using "-O0", I get this:
> gfortran -O0 test01.f90 && ./a.out
 main: check 1
 create: check 1
 create: check 2
 main: check 2
 create: check 1
 create: check 2
 main: check 3

So, the 'cleanup' function is called with one option, but not the other.