Regressions on trunk at revision 190116 vs revision 190114

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

New failures:
FAIL: gfortran.dg/dependency_21.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/eoshift.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/iostat_2.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/loc_1.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/no_unit_error_1.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)

New passes:
FAIL: gfortran.dg/arrayio_3.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/c_ptr_tests_8.f03  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/char_result_3.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/fgetc_1.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/ftell_2.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/gnu_logical_1.F  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/minmaxloc_3.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/pr21177.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_pass_1.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/realloc_on_assign_7.f03  -O0  (test for excess errors)
FAIL: gfortran.dg/realloc_on_assign_9.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/stat_2.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)