With the modified patch, gfortran.dg/restrict_type_compat_1.f90 fails for a regular test:
FAIL: gfortran.dg/restrict_type_compat_1.f90 -O scan-tree-dump-times original "VIEW_CONVERT_EXPR" 13 A manual check shows only 6 instances of VIEW_CONVERT_EXPR. Cheers, Dominique