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.

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