[flang] Add TODO for derived types with final procedure

[clementval]

Summary

Finalization is F2003 and although the runtime supports it already,
lowering is not ensuring all the derived type are finalized properly
when they should. This will require surveying the places where lowering
needs to call it. Add a hard TODO for now.

This patch is part of the upstreaming effort from fir-dev branch.

Co-authored-by: Jean Perier <[e-mail]>

[jeanPerier]

Thanks

flang/lib/Lower/ConvertType.cpp

struct TypeBuilder {
   }
 
   mlir::Type genDerivedType(const Fortran::semantics::DerivedTypeSpec &tySpec) {
     std::vector<std::pair<std::string, mlir::Type>> ps;
     std::vector<std::pair<std::string, mlir::Type>> cs;
     const Fortran::semantics::Symbol &typeSymbol = tySpec.typeSymbol();
     if (mlir::Type ty = getTypeIfDerivedAlreadyInConstruction(typeSymbol))
       return ty;
+
+    if (Fortran::semantics::IsFinalizable(tySpec))
+      TODO(converter.genLocation(tySpec.name()), "derived type finalization");
+
     auto rec = fir::RecordType::get(context,
                                     Fortran::lower::mangle::mangleName(tySpec));
     // Maintain the stack of types for recursive references.
     derivedTypeInConstruction.emplace_back(typeSymbol, rec);
 
     // Gather the record type fields.
     // (1) The data components.
     for (const auto &field :