Regressions on trunk at revision 190069 vs revision 190067

[H.J. Lu Intel64 Core 2/i7]

New failures:
FAIL: gfortran.dg/altreturn_3.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/array_constructor_19.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/bound_1.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/bound_4.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/bounds_check_8.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/c_funloc_tests.f03  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/class_allocate_8.f03  -O0  (test for excess errors)
FAIL: gfortran.dg/common_equivalence_1.f  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/derived_init_2.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/do_concurrent_2.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/elemental_optional_args_5.f03  -O1  (test for excess errors)
FAIL: gfortran.dg/no_range_check_1.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/pr21177.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/pr43796.f90  -O  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_35.f90  -O  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_35.f90  -O  (test for excess errors)
FAIL: gfortran.dg/random_7.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/shape_4.f90  -O  (test for excess errors)
FAIL: gfortran.dg/typebound_proc_26.f90  -O  (test for excess errors)
FAIL: gfortran.dg/typebound_proc_26.f90  -O  (test for excess errors)

New passes:
FAIL: gfortran.dg/allocate_alloc_opt_10.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/allocate_with_source_1.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/automatic_char_len_2.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/backspace_4.f  -Os  (test for excess errors)
FAIL: gfortran.dg/char_pointer_assign_4.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/endfile.f  -O1  (test for excess errors)
FAIL: gfortran.dg/f2c_6.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/fmt_t_3.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/ftell_1.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/func_assign_3.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/intent_out_5.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/iso_c_binding_rename_1.f03  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/pr19926.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/proc_decl_15.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_19.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/read_eof_7.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/read_float_3.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/reshape_order_1.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/select_2.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/select_type_15.f03  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/sms-1.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/spread_bounds_1.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/string_length_1.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: libgomp.fortran/appendix-a/a.39.1.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)