http://gcc.gnu.org/bugzilla/show_bug.cgi?id=59189

--- Comment #1 from Oleg Endo <olegendo at gcc dot gnu.org> ---
Hm, I found this one:
http://gcc.gnu.org/ml/gcc/2008-12/msg00368.html

"The CFG is not valid at the point of the machine reorg pass, mainly
for historical reasons.  You can see all the insns reliably by doing
  for (insn = get_insns (); insn != NULL_RTX; insn = NEXT_INSN (insn))"

In sh.md (currently line ~1255) there's a comment:

;; If we applied this split when not optimizing, it would only be
;; applied during the machine-dependent reorg, when no new basic blocks
;; may be created.

But that's all.
The branch splitting happens in sh.c (split_branches), and I could find any
hints there either ...

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