http://gcc.gnu.org/bugzilla/show_bug.cgi?id=48363

--- Comment #3 from Richard Guenther <rguenth at gcc dot gnu.org> 2011-03-30 
15:54:28 UTC ---
(In reply to comment #2)
> (In reply to comment #1)
> > The parameter has its address taken in
> >   _gfortran_transfer_integer_write (&dt_parm.0, &i, 4);
> 
> True, but the value is not modified - which the ME should know as the "fn 
> spec"
> is ".wR"

The parameter is not in SSA form so tail-recursion would have to insert
a store and reload the value at appropriate places.  It doesn't support that.

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