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