[flang][tests] Disable Fortran/gfortran/regression/finalize_38.f90

One test case in finalize_38.f90 expects that an allocatable
component of an expression result will not be finalized.  The
flang-new compiler is being updated by the pull request

  llvm/llvm-project#153509

to ensure finalization of allocatables when they are deallocated,
since this is an event that triggers finalization (F'2023 7.5.6.3p2)
on a finalizable (3.71) data entity (3.41).

Author: klausler

Fortran/gfortran/regression/DisabledFiles.cmake

@@ -383,6 +383,9 @@ file(GLOB UNIMPLEMENTED_FILES CONFIGURE_DEPENDS
   norm2_3.f90
   pr96711.f90
 
+  # pmk?
+  large_integer_kind_2.f90
+
   # unimplemented: compute elemental function result length parameters in HLFIR
   elemental_function_3.f90
 
@@ -1850,4 +1853,7 @@ file(GLOB FAILING_FILES CONFIGURE_DEPENDS
   # warning, so long as it is not used in that scope.
   use_15.f90
   use_rename_8.f90
+
+  # The "stop 171" case expects an incorrect number of finalizations.
+  finalize_38.f90
 )