Regressions on trunk at revision 194622 vs revision 194621

[H.J. Lu ia32]

New failures:
FAIL: gfortran.dg/same_type_as_1.f03  -O   (test for errors, line 21)
FAIL: gfortran.dg/same_type_as_1.f03  -O   (test for errors, line 24)
FAIL: gfortran.dg/same_type_as_1.f03  -O  (test for excess errors)
FAIL: gfortran.dg/unlimited_polymorphic_2.f03  -O   (test for errors, line 17)

New passes: