Regressions on trunk at revision 190141 vs revision 190140

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

New failures:
FAIL: gfortran.dg/array_constructor_type_16.f03  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/dependency_21.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/edit_real_1.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/eof_1.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/fmt_cache_1.f  -O1  (test for excess errors)
FAIL: gfortran.dg/func_result_6.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/inquire_13.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/int_range_io_1.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/module_equivalence_3.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/nosigned_zero_2.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/pointer_intent_5.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/pr19657.f  -Os  (test for excess errors)
FAIL: gfortran.dg/pr41212.f90  -O2  (test for excess errors)

New passes:
FAIL: gfortran.dg/allocate_error_1.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/class_allocate_5.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/eor_handling_1.f90  -Os  (test for excess errors)