https://gcc.gnu.org/bugzilla/show_bug.cgi?id=68173

--- Comment #5 from Richard Biener <rguenth at gcc dot gnu.org> ---
I wonder what difference

Index: gcc/gimplify.c
===================================================================
--- gcc/gimplify.c      (revision 229574)
+++ gcc/gimplify.c      (working copy)
@@ -499,7 +499,7 @@ lookup_tmp_var (tree val, bool is_formal
      block, which means it will go into memory, causing much extra
      work in reload and final and poorer code generation, outweighing
      the extra memory allocation here.  */
-  if (!optimize || !is_formal || TREE_SIDE_EFFECTS (val))
+  if (!is_formal || TREE_SIDE_EFFECTS (val))
     ret = create_tmp_from_val (val);
   else
     {

makes to this (at -O0).  The comment is clearly very outdated but
generated code quality at -O0 might still be worse?

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