Since it's a new front end, it doesn't have regressions, per
se, unless you consider it in comparison to g77 (i.e., gfortran
failures to compile old g77-compatible code are regressions).
When we speak of regression, we do not strictly speak of a techinical
regression in the compiler code, rather a regression in the user experience
of the product. If somebody was using GCC 3.4 for his Fortran code, and GCC
4.0 is unable to compile it because of a bug[*], then it is a regression,
and will probably prevent the user from upgrading to the newer version. The
fact that the frontend is brand new is a non-point.