https://gcc.gnu.org/bugzilla/show_bug.cgi?id=59549
--- Comment #2 from Oleg Endo <olegendo at gcc dot gnu.org> ---
Ran over the following in sh.c, maybe it's related:
/* For Shcompact, if not optimizing, we end up with a memory reference
using the return address pointer for __builtin_return_address even
though there is no actual need to put the PR register on the stack.
*/
pr_live |= df_regs_ever_live_p (RETURN_ADDRESS_POINTER_REGNUM);
}
/* Force PR to be live if the prologue has to call the SHmedia
argument decoder or register saver. */
has_call = pr_live;