This was fixed as 'obvious' with an off-list OK, posted on the PR, from Harald. Applied to 13-branch and trunk then closed as fixed.
Cheers Paul Fortran: Alloc comp of non-finalizable type not finalized [PR111674] 2023-10-04 Paul Thomas <pa...@gcc.gnu.org> gcc/fortran PR fortran/37336 PR fortran/111674 * trans-expr.cc (gfc_trans_scalar_assign): Finalize components on deallocation if derived type is not finalizable. gcc/testsuite/ PR fortran/37336 PR fortran/111674 * gfortran.dg/allocate_with_source_25.f90: Final count in tree dump reverts from 4 to original 6. * gfortran.dg/finalize_38.f90: Add test for fix of PR111674.
