http://gcc.gnu.org/bugzilla/show_bug.cgi?id=56570
--- Comment #6 from Jakub Jelinek <jakub at gcc dot gnu.org> 2013-03-08 12:15:38 UTC --- Locations are useless in DECL_DEBUG_EXPR expressions, so I have nothing against that SRA change, but please note that also gimplify.c and tree-complex.c create DECL_DEBUG_EXPRs, so those places should be investigated too. In gimplify.c sounds like *to_p is always DECL_P though, and in tree-complex.c REALPART_EXPR or IMAGPART_EXPR of a DECL_P where the expr is created with build1 (thus doesn't have loc?).