COMMON requires 4 bytes of padding at start

[Janus Weil]

> d) Action items: I suggest
> (i) To add an option to optionally do no padding [for COMMON] and enable
> that option by default (I think we can ignore SEQUENCE)

Here is a patch which changes the default behaviour, so that no
padding is done in COMMON blocks. In addition a flag -falign-commons
is introduced, which restores the old behaviour (i.e. automatic
padding).

With this patch one gets the expected output "2 3" for Tobias' test
case when omitting -falign-commons. Including the flag gives the old
output "0 2".

Testing for regressions now.

Cheers,
Janus
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