In addition of pr61644 and pr61646, this commit breaks a lot of fortran tests with -flto -O0.
TIA Dominique FAIL: gfortran.dg/actual_array_constructor_1.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/alloc_comp_assign_6.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/allocatable_function_1.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/allocatable_function_5.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/allocatable_function_6.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/allocatable_function_7.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/array_1.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/array_constructor_type_10.f03 -g -flto (internal compiler error) FAIL: gfortran.dg/array_constructor_type_7.f03 -g -flto (internal compiler error) FAIL: gfortran.dg/array_memset_2.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/array_temporaries_3.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/assumed_charlen_arg_1.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/assumed_charlen_sharing.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/auto_array_1.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/automatic_default_init_1.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/bounds_check_array_ctor_1.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/bounds_check_array_ctor_2.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/bounds_check_array_ctor_4.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/bounds_check_array_ctor_6.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/bounds_check_array_ctor_7.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/bounds_check_array_ctor_8.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/bounds_check_strlen_2.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/char_expr_3.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/char_initialiser_actual.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/char_length_5.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/char_result_1.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/char_result_13.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/char_result_2.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/class_array_7.f03 -g -flto (internal compiler error) FAIL: gfortran.dg/deferred_type_component_1.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/deferred_type_component_2.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/elemental_subroutine_10.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/elemental_subroutine_9.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/extends_1.f03 -g -flto (internal compiler error) FAIL: gfortran.dg/extends_2.f03 -g -flto (internal compiler error) FAIL: gfortran.dg/extends_3.f03 -g -flto (internal compiler error) FAIL: gfortran.dg/fmt_cache_3.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/fmt_en.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/fmt_g0_5.f08 -g -flto (internal compiler error) FAIL: gfortran.dg/implicit_12.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/interface_assignment_2.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/intrinsic_actual_4.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/large_real_kind_1.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/mapping_3.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/merge_char_3.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/minmax_char_1.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/missing_optional_dummy_1.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/namelist_14.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/namelist_27.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/namelist_28.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/namelist_59.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/namelist_69.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/namelist_70.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/negative_automatic_size.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/pr47008.f03 -g -flto (internal compiler error) FAIL: gfortran.dg/pr61335.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/pure_byref_1.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/read_list_eof_1.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/realloc_on_assign_4.f03 -g -flto (internal compiler error) FAIL: gfortran.dg/repeat_2.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/round_3.f08 -g -flto (internal compiler error) FAIL: gfortran.dg/save_2.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/select_char_1.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/selected_char_kind_1.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/specifics_1.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/string_ctor_1.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/substr_4.f -g -flto (internal compiler error) FAIL: gfortran.dg/substr_5.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/transfer_assumed_size_1.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/transfer_intrinsic_5.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/transfer_resolve_1.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/transfer_simplify_8.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/trim_optimize_4.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/typebound_operator_9.f03 -g -flto (internal compiler error) FAIL: gfortran.dg/unlimited_polymorphic_1.f03 -g -flto (internal compiler error) FAIL: gfortran.dg/unlimited_polymorphic_14.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/widechar_2.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/widechar_4.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/widechar_intrinsics_4.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/widechar_intrinsics_6.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/widechar_intrinsics_7.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/widechar_intrinsics_8.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/widechar_intrinsics_9.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/widechar_select_1.f90 -g -flto (internal compiler error) FAIL: gfortran.dg/g77/f90-intrinsic-bit.f -g -flto (internal compiler error) FAIL: gfortran.dg/g77/f90-intrinsic-mathematical.f -g -flto (internal compiler error) FAIL: gfortran.dg/g77/f90-intrinsic-numeric.f -g -flto (internal compiler error) FAIL: gfortran.dg/g77/intrinsic-unix-bessel.f -g -flto (internal compiler error) FAIL: gfortran.dg/g77/intrinsic-unix-erf.f -g -flto (internal compiler error) FAIL: gfortran.dg/g77/strlen0.f -g -flto (internal compiler error) FAIL: libgomp.fortran/character2.f90 -g -flto (internal compiler error) FAIL: libgomp.fortran/jacobi.f -g -flto (internal compiler error) FAIL: libgomp.fortran/nestedfn5.f90 -g -flto (internal compiler error) FAIL: libgomp.fortran/vla1.f90 -g -flto (internal compiler error) FAIL: libgomp.fortran/vla2.f90 -g -flto (internal compiler error) FAIL: libgomp.fortran/vla4.f90 -g -flto (internal compiler error) FAIL: libgomp.fortran/vla5.f90 -g -flto (internal compiler error) FAIL: libgomp.fortran/vla6.f90 -g -flto (internal compiler error) FAIL: libgomp.fortran/vla8.f90 -g -flto (internal compiler error)