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.