Regressions on trunk at revision 190102 vs revision 190100

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

New failures:
FAIL: gfortran.dg/coarray_2.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/global_references_2.f90  -O  (test for excess errors)
FAIL: gfortran.dg/internal_readwrite_1.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/iostat_1.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/pr18122.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/realloc_on_assign_13.f90  -O  (test for excess errors)
FAIL: gfortran.dg/transpose_2.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/use_5.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/write_rewind_1.f  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)

New passes:
FAIL: gfortran.dg/PR19754_2.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/allocatable_dummy_3.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/c_f_pointer_shape_tests_2.f03  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/comma_format_extension_3.f  -Os  (test for excess errors)
FAIL: gfortran.dg/do_check_4.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/f2c_9.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/forall_1.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/g77/19981119-0.f  -O2  (test for excess errors)
FAIL: gfortran.dg/g77/980701-0.f  -O2  (test for excess errors)
FAIL: gfortran.dg/iall_iany_iparity_1.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/inline_sum_bounds_check_1.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/matmul_5.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_14.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/repeat_6.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/shift-alloc.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/storage_size_1.f08  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/substr_3.f  -Os  (test for excess errors)