Regressions on trunk at revision 190069 vs revision 190067

[H.J. Lu ia32 Core 2/i7]

New failures:
FAIL: gfortran.dg/class_to_type_1.f03  -O0  (test for excess errors)
FAIL: gfortran.dg/elemental_intrinsic_1.f03  -O  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_35.f90  -O  (test for excess errors)
FAIL: gfortran.dg/typebound_operator_7.f03  -O2  (test for excess errors)
FAIL: gfortran.dg/typebound_proc_26.f90  -O  (test for excess errors)

New passes:
FAIL: gfortran.dg/product_init_expr.f03  -Os  (test for excess errors)
FAIL: gfortran.dg/recursive_check_7.f90  -O0  (test for excess errors)