Regressions on trunk at revision 190136 vs revision 190134

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

New failures:
FAIL: gfortran.dg/allocatable_function_5.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/chkbits.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/eoshift.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/fmt_float.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/pointer_function_actual_1.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/record_marker_3.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/reshape_rank7.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/streamio_8.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/string_null_compare_1.f  -O1  (test for excess errors)

New passes:
FAIL: gfortran.dg/actual_array_constructor_1.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/allocatable_function_5.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/any_all_1.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/bessel_5.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/contained_module_proc_1.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/f2003_io_1.f03  -O2  (test for excess errors)
FAIL: gfortran.dg/pr20124.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/proc_decl_9.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/read_x_eor.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/reduction.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/reshape_zerosize_1.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/simpleif_2.f90  -O  (test for excess errors)
FAIL: gfortran.dg/sms-2.f90  -Os  (test for excess errors)