Regressions on trunk at revision 190063 vs revision 190054

[H.J. Lu x32]

New failures:
FAIL: gfortran.dg/c_loc_test.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/direct_io_3.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/endfile.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/intent_out_2.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/ltime_gmtime_2.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/noadv_size.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/open_readonly_1.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/pr20755.f  -O2  (test for excess errors)
FAIL: gfortran.dg/pr46804.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)

New passes:
FAIL: gfortran.dg/auto_pointer_array_result_1.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/deallocate_alloc_opt_2.f90  -O  (test for excess errors)
FAIL: gfortran.dg/init_flag_5.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/isnan_2.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/nested_array_constructor_2.f90  -O3 -fomit-frame-pointer  (test for excess errors)