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TARGET dummy arrays can be accessed indirectly, so it is unsafe to repack them. INTENT(OUT) dummy arrays that require finalization on entry to their subroutine must be copied-in by `fir.pack_arrays`. In addition, based on my testing results, I think it will be useful to document that `LOC` and `IS_CONTIGUOUS` will have different values for the repacked arrays. I still need to decide where to document this, so just added a note in the design doc for the time being.