Regressions on trunk at revision 190102 vs revision 190100

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

New failures:
FAIL: gfortran.dg/internal_pack_1.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/pr15959.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/realloc_on_assign_3.f03  -O0  (test for excess errors)
FAIL: gfortran.dg/sms-1.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/spread_zerosize_1.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/transfer_array_intrinsic_4.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/transpose_3.f03  -O0  (test for excess errors)
FAIL: gfortran.dg/typebound_operator_13.f03  -Os  (test for excess errors)
FAIL: gfortran.dg/unf_read_corrupted_1.f90  -O2  (test for excess errors)

New passes:
FAIL: gfortran.dg/move_alloc_2.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/reassoc_6.f  -O  (test for excess errors)