Regressions on trunk at revision 190141 vs revision 190140

[H.J. Lu Intel64 LTO/FDO]

New failures:
FAIL: gfortran.dg/char_pointer_assign_4.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/char_result_13.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/class_allocate_10.f03  -O0  (test for excess errors)
FAIL: gfortran.dg/class_array_2.f03  -O2  (test for excess errors)
FAIL: gfortran.dg/elemental_optional_args_5.f03  -O2  (test for excess errors)
FAIL: gfortran.dg/extends_4.f03  -O0  (test for excess errors)
FAIL: gfortran.dg/f2003_inquire_1.f03  -O1  (test for excess errors)
FAIL: gfortran.dg/internal_dummy_4.f08  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/internal_pack_4.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/internal_readwrite_1.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/ltime_gmtime_2.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/namelist_22.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/no_unit_error_1.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/pointer_function_result_1.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/pointer_init_3.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/reshape_order_4.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/scratch_1.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/typebound_call_3.f03  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/typebound_generic_5.f03  -O0  (test for excess errors)
FAIL: gfortran.dg/typebound_operator_12.f03  -O1  (test for excess errors)
FAIL: gfortran.dg/unformatted_subrecord_1.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/widechar_intrinsics_4.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/write_padding.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/write_rewind_1.f  -O3 -fomit-frame-pointer  (test for excess errors)

New passes:
FAIL: gfortran.dg/allocatable_scalar_5.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/associate_8.f03  -O0  (test for excess errors)
FAIL: gfortran.dg/associated_2.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/associated_4.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/char_comparison_1.f  -O2  (test for excess errors)
FAIL: gfortran.dg/char_pack_2.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/f2003_io_7.f03  -Os  (test for excess errors)
FAIL: gfortran.dg/fmt_read.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/fmt_read.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/ftell_2.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/func_derived_4.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/g77/980520-1.f  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/hollerith_1.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/isnan_2.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/list_read_2.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/list_read_4.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/loc_2.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/min_max_optional_1.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/namelist_69.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/norm2_1.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/pr12884.f  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/pr21177.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/pr32635.f  -Os  (test for excess errors)
FAIL: gfortran.dg/proc_decl_22.f90  -O  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_23.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_9.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_pass_1.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/read_eof_2.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/select_type_1.f03  -O  (test for excess errors)
FAIL: gfortran.dg/single_char_string.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/spread_scalar_source.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/subref_array_pointer_1.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/typebound_operator_9.f03  -Os  (test for excess errors)
FAIL: gfortran.dg/unf_read_corrupted_2.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/utf8_1.f03  -O0  (test for excess errors)
FAIL: libgomp.fortran/pr32550.f90  -O2  (test for excess errors)