[Bug fortran/97024] Overriding finalization on polymorphic types triggers ICE error in generate_finalization_wrapper

[jhaiduce at gmail dot com]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=97024

--- Comment #1 from John Haiducek <jhaiduce at gmail dot com> ---
This bug shows some similarity to 92587 and 82996, but I suspect they are
distinct. 92587 had a much more complicated MWE and the OP was unable to reduce
it to a single file. 82996 did not involve class polymorphism, which seems to
be required to trigger this bug. Someone with better knowledge of the compiler
might be able to identify a common cause however.