https://gcc.gnu.org/bugzilla/show_bug.cgi?id=81936
--- Comment #6 from Tom de Vries <vries at gcc dot gnu.org> ---
> what failed to properly set its parent?
dwarf2out_early_finish contains:
...
/* Do not generate DWARF assembler now when not producing LTO bytecode. */
if (!flag_generate_lto)
return;
...
and this is triggered, so we never get to:
...
/* Stick a unique symbol to the main debuginfo section. */
compute_comp_unit_symbol (comp_unit_die ());
...
The if condition should probably test for flag_generate_offload as well.