[Bug middle-end/102860] [12 regression] libgomp.fortran/simd2.f90 ICEs after r12-4526

[seurer at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=102860

--- Comment #4 from seurer at gcc dot gnu.org ---
For completeness this also affects two other test cases:

FAIL: libgomp.fortran/simd2.f90   -O2  (internal compiler error)
FAIL: libgomp.fortran/simd2.f90   -O2  (test for excess errors)
FAIL: libgomp.fortran/simd2.f90   -O3 -fomit-frame-pointer -funroll-loops
-fpeel-loops -ftracer -finline-functions  (internal compiler error)
FAIL: libgomp.fortran/simd2.f90   -O3 -fomit-frame-pointer -funroll-loops
-fpeel-loops -ftracer -finline-functions  (test for excess errors)
FAIL: libgomp.fortran/simd2.f90   -O3 -g  (internal compiler error)
FAIL: libgomp.fortran/simd2.f90   -O3 -g  (test for excess errors)
FAIL: libgomp.fortran/simd3.f90   -O2  (internal compiler error)
FAIL: libgomp.fortran/simd3.f90   -O2  (test for excess errors)
FAIL: libgomp.fortran/simd3.f90   -O3 -fomit-frame-pointer -funroll-loops
-fpeel-loops -ftracer -finline-functions  (internal compiler error)
FAIL: libgomp.fortran/simd3.f90   -O3 -fomit-frame-pointer -funroll-loops
-fpeel-loops -ftracer -finline-functions  (test for excess errors)
FAIL: libgomp.fortran/simd3.f90   -O3 -g  (internal compiler error)
FAIL: libgomp.fortran/simd3.f90   -O3 -g  (test for excess errors)
FAIL: libgomp.fortran/simd4.f90   -O2  (internal compiler error)
FAIL: libgomp.fortran/simd4.f90   -O2  (test for excess errors)
FAIL: libgomp.fortran/simd4.f90   -O3 -fomit-frame-pointer -funroll-loops
-fpeel-loops -ftracer -finline-functions  (internal compiler error)
FAIL: libgomp.fortran/simd4.f90   -O3 -fomit-frame-pointer -funroll-loops
-fpeel-loops -ftracer -finline-functions  (test for excess errors)
FAIL: libgomp.fortran/simd4.f90   -O3 -g  (internal compiler error)
FAIL: libgomp.fortran/simd4.f90   -O3 -g  (test for excess errors)