This functionality is superceded by BufferResultsToOutParams pass (see
https://reviews.llvm.org/D90071) for users the require buffers to be
out-params. That pass should be run immediately after all tensors are gone from
the program (before buffer optimizations and deallocation insertion), such as
immediately after a "finalizing" bufferize pass.
The -test-finalizing-bufferize pass now defaults to what used to be the
allowMemrefFunctionResults=true flag. and the
finalizing-bufferize-allowed-memref-results.mlir file is moved