https://gcc.gnu.org/bugzilla/show_bug.cgi?id=78482
--- Comment #3 from Richard Biener <rguenth at gcc dot gnu.org> --- This is another case where we end up with invalid nb_iterations_upper_bound after merging two CFG cycles. One is not recognized as loop at EVRP time but then has its header merged with the existing loop header, creating a multiple latch loop which then has invalid upper bound. cunrolli then comes along and does the invalid transform.