https://gcc.gnu.org/bugzilla/show_bug.cgi?id=65270
--- Comment #26 from Jan Hubicka <hubicka at gcc dot gnu.org> --- I completely missed the discussion concerning restrict. I opened PR65330 with that testcase. We can check in the following way: Index: ipa-icf.c =================================================================== --- ipa-icf.c (revision 221223) +++ ipa-icf.c (working copy) @@ -359,6 +359,13 @@ sem_item::compare_cgraph_references ( return return_false_with_msg ("references to virtual tables can not be merged"); + if (is_a <varpool_node *> (n1) + && POINTER_TYPE_P (TREE_TYPE (n1->decl)) + && TYPE_RESTRICT (TREE_TYPE (n1->decl)) + != TYPE_RESTRICT (TREE_TYPE (n2->decl))) + return return_false_with_msg + ("references have different restirct flags"); + if (address && n1->equal_address_to (n2) == 1) return true; if (!address && n1->semantically_equivalent_p (n2)) but I suppose with strong enough restrict handling, we want to actually walk the type and match restrict flag in all contained pointers? Shall we track it in PR65330, too? It is a non-bug until the missed optimization is fixed.