The 13.0 compiler is finalizing the result of a function reference which returns a pointer to a finalizable data type.  This is incorrect -- a pointer is not a finalizable data entity (see 1.3.76 and 4.5.6.2 item 1; the target of the pointer is finalizable, but it is only finalized when the pointer is explicitly deallocated.)  I've attached a short example that illustrates the error.  This is a really nasty bug that renders finalization mostly unusable, at least in my use cases.

-Neil