[Bug fortran/59694] [F03] no finalization of an unused variable

[janus at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=59694

--- Comment #8 from janus at gcc dot gnu.org ---
(In reply to Damian Rouson from comment #7)
> Hopefully this PR is finally back in the correct state.

I think so. Thanks.