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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).
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Fortran/gfortran/regression/DisabledFiles.cmake

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@@ -141,6 +141,9 @@ file(GLOB UNSUPPORTED_FILES CONFIGURE_DEPENDS
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# for accessing/modifying DUMMY arguments.
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# Also see https://flang.llvm.org/docs/Aliasing.html#cray-pointers
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cray_pointers_2.f90
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# The "stop 171" case expects an incorrect number of finalizations.
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finalize_38.f90
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)
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# These tests are skipped because they hit a 'not yet implemented' assertion

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