[Bug fortran/94109] [8/9/10/11 Regression] Memory leak introduced in 8.3.0->8.3.1

[antony at cosmologist dot info via Gcc-bugs]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=94109

--- Comment #24 from Antony Lewis <antony at cosmologist dot info> ---
It seems these are related: In 15.1.1 reverting the finalization state tracking
in the fix for this PR seems to solve #PR120637, now without introducing leak
for the case test here.