これでどうだ

call_with_finally = function (block)
　local t, n = {}, 0
　block(function (f)
　　n = n + 1
　　t[n] = f
　end)
　for i = n, 1, -1 do t[i]() end
end

call_with_finally(function (finally)
　local resource = ...
　finally(function ()
　　finalize(resource)
　end)
　：
　：
end)