Paul,
first of all, thank you very much indeed for the hard work you put into
this! This is a great step for gfortran.
I can hurry this along to get the patch
into 13-branch or I can wait until 14-branch opens.
Personally, I think that this fixes so many bugs, and makes
the compiler so much better, that I would prefer having it
in gcc-13. Finalization was only of very limited use before,
and the risk of meaningful regressions (short of a build
failure) is therefore very low.
Again, thanks a lot!
Best regards
Thomas