Regressions on trunk at revision 185447 vs revision 185444

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

New failures:
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)

New passes:
FAIL: gfortran.dg/alloc_comp_transformational_1.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/associated_target_3.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/intrinsic_sign_2.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/namelist_58.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/read_float_2.f03  -O2  (test for excess errors)
FAIL: gfortran.dg/streamio_7.f90  -O1  (test for excess errors)
FAIL: gfortran.fortran-torture/execute/in-pack.f90 compilation,  -O2 -fomit-frame-pointer -finline-functions