Regressions on trunk at revision 185444 vs revision 185442

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

New failures:
FAIL: gfortran.dg/achar_6.F90  -O2  (test for excess errors)
FAIL: gfortran.dg/array_alloc_3.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/bessel_7.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/bounds_check_7.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/char_result_6.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/do_check_4.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/init_flag_5.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/internal_pack_1.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/intrinsic_sign_1.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/nested_modules_2.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/pr16938.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/pr49103.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_21.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_23.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/select_type_3.f03  -O0  (test for excess errors)
FAIL: gfortran.dg/sizeof.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/spread_scalar_source.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/value_tests_f03.f90  -O0  (test for excess errors)
FAIL: gfortran.fortran-torture/execute/common.f90 compilation,  -O2 -fbounds-check 
FAIL: gfortran.fortran-torture/execute/inquire_4.f90 compilation,  -O3 -g 

New passes:
FAIL: gfortran.dg/allocatable_scalar_3.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/and_or_xor.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/array_constructor_24.f  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/char_transpose_1.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/character_comparison_1.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/elemental_optional_args_4.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/pack_mask_1.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/pr46945.f90  -O3 -fomit-frame-pointer  (test for excess errors)