https://gcc.gnu.org/bugzilla/show_bug.cgi?id=97920

Thomas Koenig <tkoenig at gcc dot gnu.org> changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
         Resolution|---                         |INVALID
             Status|WAITING                     |RESOLVED

--- Comment #3 from Thomas Koenig <tkoenig at gcc dot gnu.org> ---
Paul is correct, the state of the pointers is undefined.

What you can do to correct this is to use

module m
  type t1
    real, dimension(:), pointer :: a => NULL()
  contains
    final :: t1f
  end type

  type, extends(t1) :: t2
    real, dimension(:), pointer :: b => NULL()
  contains
    final :: t2f
  end type

which will then run as expected.

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