Regressions on trunk at revision 190090 vs revision 190084

[H.J. Lu Intel64 LTO/FDO]

New failures:
FAIL: gfortran.dg/alloc_comp_assign_2.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/alloc_comp_assign_3.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/allocatable_function_1.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/atan2_1.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/bound_6.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/coarray_13.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/data_namelist_conflict.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/eof_1.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/extends_4.f03  -O1  (test for excess errors)
FAIL: gfortran.dg/f2003_inquire_1.f03  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/g77/intrinsic-unix-erf.f  -O0  (test for excess errors)
FAIL: gfortran.dg/host_assoc_function_9.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/init_flag_9.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/intrinsic_std_1.f90  -O  (test for excess errors)
FAIL: gfortran.dg/largeequiv_1.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/maxlocval_2.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/pointer_check_5.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/pr39666-2.f90  -O  (test for excess errors)
FAIL: gfortran.dg/readwrite_unf_direct_eor_1.f90  -O2  (test for excess errors)

New passes:
FAIL: gfortran.dg/alloc_comp_assign_8.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/alloc_comp_constructor_2.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/argument_checking_8.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/array_2.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/bound_4.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/bound_6.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/continuation_8.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/dependency_8.f90  -O  (test for excess errors)
FAIL: gfortran.dg/derived_comp_array_ref_1.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/elemental_optional_args_2.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/equiv_constraint_4.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/f2c_7.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/fgetc_1.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/fmt_g0_1.f08  -O1  (test for excess errors)
FAIL: gfortran.dg/g77/19990313-2.f  -Os  (test for excess errors)
FAIL: gfortran.dg/g77/20010610.f  -O0  (test for excess errors)
FAIL: gfortran.dg/host_assoc_function_6.f90  -O  (test for excess errors)
FAIL: gfortran.dg/impure_1.f08  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/init_flag_2.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/initialization_6.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/integer_exponentiation_1.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/internal_pack_1.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/internal_pack_4.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/intrinsic_pack_1.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/intrinsic_product_1.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/ishft_1.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/logical_1.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/matmul_4.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/parameter_array_dummy.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/pr35944-1.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/pr45308.f03  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/pr47878.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/proc_decl_15.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/proc_decl_17.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_12.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/read_bad_advance.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/read_list_eof_1.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/recursive_check_8.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/scratch_1.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/trim_optimize_8.f90  -O  (test for excess errors)
FAIL: gfortran.dg/typebound_generic_10.f03  -O  (test for excess errors)
FAIL: libgomp.fortran/appendix-a/a.19.1.f90  -O0  (test for excess errors)