Regressions on trunk at revision 190104 vs revision 190100

[H.J. Lu ia32]

New failures:

New passes:
FAIL: gfortran.dg/fmt_tab_1.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/namelist_48.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)