The following tests should be checked to see if it really necessary to specify -source and/or -target in the @compile tag:

closed/java/security/cert/X509CRLSelector/MatchCRLWithNonStdIssuerDN.java
java/security/cert/PKIXBuilderParameters/InvalidParameters.java
java/security/cert/PKIXParameters/InvalidParameters.java

Another one is sun/security/util/Oid/S11N.sh, which calls javac with -source and -target 1.4.

The motivation for this bug is that these options are not compatible with the -profile option and so the tests are marked in error when run on profile builds.