PR target/53621
* config/sh/sh.c (sh_option_override): Don't force
flag_omit_frame_pointer and maccumulate_outgoing_args.
* config/sh/sh.opt (maccumulate-outgoing-args): Init as Var.

* gcc.dg/stack-usage-1.c: Force -fomit-frame-pointer on SH.

From-SVN: r188598