P1B: Refactor (packages/core/src/reference.ts:58): Function with high complexity (count = 33): finalize

### Uniqueness check

- [x] I have searched open issues and confirmed this **file + smell** is not already taken.

### Full path to the Typescript file

packages/core/src/reference.ts

### Function(s)/scope targeted

finalize()

### Relevant Qlty output

```shell
58  Function with high complexity (count = 33): finalize
```