The gfortran released with GCC 4.0.0 is not nearly as good as some recent G95 snapshots. Later GCC 4.0.x releases have a better gfortran. I think the gfortran in GCC 4.1 will be the first real test to see how well it works for everyone.
G95 is more careful about being standard conforming, but GFortran produces far better code for e.g. the Polyhedron benchmarks and SPECCPU. For me, G95 still doesn't build my codes while GFortran does. For others it may be the other way around.
The nice thing about g95 is that its release process is more dynamic than gfortran's. A new G95 binary is uploaded almost daily, while a gfortran binary is a bit harder to find (they do exist, see http://gcc.gnu.org/wiki/GFortranBinaries).
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