Regressions on trunk at revision 190134 vs revision 190132

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

New failures:
FAIL: gfortran.dg/automatic_char_len_2.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/direct_io_7.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_26.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/simplify_modulo.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/unformatted_subrecord_1.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)

New passes:
FAIL: gfortran.dg/alloc_comp_result_1.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/pr39865.f90  -O2  (test for excess errors)