"The problem (with) modern Fortran is that there is not a good IDE .. on Windows"

I find visual studio with intel one api fortran a very good IDE for debugging in modern fortran on a Windows machine. It used to be very expensive but now it’s free. What I like the most about it is that you can set breakpoints and step through the code very easily. You can also inspect variables in smth called immediate window in the bottom right of the screen.
Given that now intel one api fortran with VS is free, what are the advantages of using VS code?

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