https://gcc.gnu.org/bugzilla/show_bug.cgi?id=82107

--- Comment #1 from loquens at yandex dot ru ---
Additional research found, that error produced by 
-O1 and -finline-small-functions -fipa-icf -foptimize-sibling-calls.

All three flags must be present to get an error.

If you exclude -foptimize-sibling-calls, you'll get an stack overflow.

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