https://gcc.gnu.org/bugzilla/show_bug.cgi?id=61123
--- Comment #3 from Richard Biener <rguenth at gcc dot gnu.org> --- It seems that Tag_ABI_PCS_wchar_t is emitted from the C-family frontends only via config/arm/arm-c.c (as opposed to any other Tags). Probably because the option is c-family specific. This code needs to move to generic handling (the option enum is shared across all frontends, so that's not a reason to keep it in a C specific file).