Regressions on trunk at revision 231129 vs revision 231109

[H.J. Lu Intel64 LTO/FDO]

New failures:
FAIL: gfortran.dg/goacc/coarray.f95   -O  (internal compiler error)
FAIL: gfortran.dg/goacc/coarray.f95   -O  (internal compiler error)
FAIL: libgomp.oacc-c/../libgomp.oacc-c-c++-common/host_data-2.c -DACC_DEVICE_TYPE_host=1 -DACC_MEM_SHARED=1 execution test
FAIL: libgomp.oacc-c/../libgomp.oacc-c-c++-common/host_data-2.c -DACC_DEVICE_TYPE_host=1 -DACC_MEM_SHARED=1 execution test
FAIL: libgomp.oacc-c++/../libgomp.oacc-c-c++-common/host_data-2.c -DACC_DEVICE_TYPE_host=1 -DACC_MEM_SHARED=1 execution test
FAIL: libgomp.oacc-c++/../libgomp.oacc-c-c++-common/host_data-2.c -DACC_DEVICE_TYPE_host=1 -DACC_MEM_SHARED=1 execution test
FAIL: libgomp.oacc-c/../libgomp.oacc-c-c++-common/host_data-4.c -DACC_DEVICE_TYPE_host=1 -DACC_MEM_SHARED=1 execution test
FAIL: libgomp.oacc-c/../libgomp.oacc-c-c++-common/host_data-4.c -DACC_DEVICE_TYPE_host=1 -DACC_MEM_SHARED=1 execution test
FAIL: libgomp.oacc-c++/../libgomp.oacc-c-c++-common/host_data-4.c -DACC_DEVICE_TYPE_host=1 -DACC_MEM_SHARED=1 execution test
FAIL: libgomp.oacc-c++/../libgomp.oacc-c-c++-common/host_data-4.c -DACC_DEVICE_TYPE_host=1 -DACC_MEM_SHARED=1 execution test
FAIL: libgomp.oacc-c/../libgomp.oacc-c-c++-common/host_data-5.c -DACC_DEVICE_TYPE_host=1 -DACC_MEM_SHARED=1 execution test
FAIL: libgomp.oacc-c/../libgomp.oacc-c-c++-common/host_data-5.c -DACC_DEVICE_TYPE_host=1 -DACC_MEM_SHARED=1 execution test
FAIL: libgomp.oacc-c++/../libgomp.oacc-c-c++-common/host_data-5.c -DACC_DEVICE_TYPE_host=1 -DACC_MEM_SHARED=1 execution test
FAIL: libgomp.oacc-c++/../libgomp.oacc-c-c++-common/host_data-5.c -DACC_DEVICE_TYPE_host=1 -DACC_MEM_SHARED=1 execution test

New passes: