https://gcc.gnu.org/bugzilla/show_bug.cgi?id=70032
--- Comment #4 from Richard Biener <rguenth at gcc dot gnu.org> --- Yes, tail-merging needs to utilize a "value-numbering" like IPA ICF (in fact, just re-use its implementation - I think this is what Martins patch set does). My cleanup comment was supposed to be the first cleanup _after_ that patch-set is merged.