http://gcc.gnu.org/bugzilla/show_bug.cgi?id=51635
--- Comment #19 from Richard Guenther <rguenth at gcc dot gnu.org> 2011-12-21 15:00:21 UTC --- Btw, one issue with merging based on DECL_SOURCE_LOCATION is that reducing LTO testcases is going to be disrupted by source line changes. So for it to be effective one would need to preserve #include directives and reduce headers together with sources (ugh).
