Clearly the position of all practitioners should be no. It is what the standard states what matters, the “majority” is of no relevance.
Have you referred to the finalization section in Fortran 2023 standard document (or the proxy for it, 23-007r1 or perhaps 24-007r1 - not sure it’s been posted yet)? Section 7.5.6 if I recall correctly.
If yes, what in that section is unclear to you and what, if any, do you notice with NAG Fortran that is inconsistent with the standard?