Marcelo, I am not trying to be trivial in answering your question.... it is just the only thing that comes to mind. Using inner classes within a method like that one can establish a hierarchy of inner classes. I would suppose that an abstract inner class could be inherited by a subsequent inner class. and a final inner class could be instantiated and used further on down in the method.
I am sorry that I can not point to an example but this seems as though it would be a reasonable thing to do.
SCJP - 86% - June 11, 2009
There is no reason why a method-local inner class should not be final. One might consider declaring such a class final to be pointless, but some people like to follow the rule where a class is to be declared final unless it's specifically designed to be subclassed. In this case the rule would usually require a method-local inner class to be declared final.