Commit cf63071
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[flang][tests] Disable Fortran/gfortran/regression/finalize_38.f90
One test case in finalize_38.f90 expects that an allocatable
component of an expression result will not be finalized. The
flang-new compiler is being updated by the pull request
llvm/llvm-project#153509
to ensure finalization of allocatables when they are deallocated,
since this is an event that triggers finalization (F'2023 7.5.6.3p2)
on a finalizable (3.71) data entity (3.41).1 parent 69f057c commit cf63071
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