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



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