http://gcc.gnu.org/bugzilla/show_bug.cgi?id=57417
--- Comment #7 from Eric Botcazou <ebotcazou at gcc dot gnu.org> --- > I suppose TREE_SIDE_EFFECTS matter on the offset expression of > a get_inner_reference call on op0 of the ADDR_EXPR. For Ada that > would involve looking at SUBSTITUTE_PLACEHOLDER_IN_EXPR (DECL_FIELD_OFFSET > (field), exp) for example - or do we somehow guarantee that the > offset expressions that do not appear in indexes like operand 1 of > ARRAY_REFs do not contain side-effects? No, we cannot guarantee that. But AFAICS operand_equal_p rejects two ADDR_EXPRs of the same expression when !OEP_ONLY_CONST only because it has TREE_SIDE_EFFECTS and I don't see why, IOW my understanding is that it should be possible to add a OEP_ADDRESS_OF flag when !OEP_ONLY_CONST and use it to be less conservative.