Revert "Revert "Upgrade to 5.0.71.48"" DO NOT MERGE

This reverts commit f2e3994fa5148cc3d9946666f0b0596290192b0e,
and updates the x64 makefile properly so it doesn't break that
build.

FPIIM-449

Change-Id: Ib83e35bfbae6af627451c926a9650ec57c045605
(cherry picked from commit 109988c7ccb6f3fd1a58574fa3dfb88beaef6632)
diff --git a/test/mjsunit/compiler/deopt-materialize-accumulator.js b/test/mjsunit/compiler/deopt-materialize-accumulator.js
new file mode 100644
index 0000000..c80e329
--- /dev/null
+++ b/test/mjsunit/compiler/deopt-materialize-accumulator.js
@@ -0,0 +1,41 @@
+// Copyright 2016 the V8 project authors. All rights reserved.
+// Redistribution and use in source and binary forms, with or without
+// modification, are permitted provided that the following conditions are
+// met:
+//
+//     * Redistributions of source code must retain the above copyright
+//       notice, this list of conditions and the following disclaimer.
+//     * Redistributions in binary form must reproduce the above
+//       copyright notice, this list of conditions and the following
+//       disclaimer in the documentation and/or other materials provided
+//       with the distribution.
+//     * Neither the name of Google Inc. nor the names of its
+//       contributors may be used to endorse or promote products derived
+//       from this software without specific prior written permission.
+//
+// THIS SOFTWARE IS PROVIDED BY THE COPYRIGHT HOLDERS AND CONTRIBUTORS
+// "AS IS" AND ANY EXPRESS OR IMPLIED WARRANTIES, INCLUDING, BUT NOT
+// LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR
+// A PARTICULAR PURPOSE ARE DISCLAIMED. IN NO EVENT SHALL THE COPYRIGHT
+// OWNER OR CONTRIBUTORS BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL,
+// SPECIAL, EXEMPLARY, OR CONSEQUENTIAL DAMAGES (INCLUDING, BUT NOT
+// LIMITED TO, PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES; LOSS OF USE,
+// DATA, OR PROFITS; OR BUSINESS INTERRUPTION) HOWEVER CAUSED AND ON ANY
+// THEORY OF LIABILITY, WHETHER IN CONTRACT, STRICT LIABILITY, OR TORT
+// (INCLUDING NEGLIGENCE OR OTHERWISE) ARISING IN ANY WAY OUT OF THE USE
+// OF THIS SOFTWARE, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGE.
+
+// Flags: --allow-natives-syntax
+//
+// Tests that Turbofan correctly materializes values which are in the
+// interpreters accumulator during deopt.
+
+var global = 3;
+function f(a) {
+  // This will trigger a deopt since global was previously a SMI, with the
+  // accumulator holding an unboxed double which needs materialized.
+  global = %_MathSqrt(a);
+}
+%OptimizeFunctionOnNextCall(f);
+f(0.25);
+assertEquals(0.5, global);