https://gcc.gnu.org/bugzilla/show_bug.cgi?id=60440
--- Comment #3 from Martin Liška <marxin at gcc dot gnu.org> --- Thanks for CC. Patches are currently under review. About this PR: as 'b' is undeclared, the whole statement with the expression is ignored and we have: (gdb) p debug_function(cfun->decl, 0) f (int a) { <bb 2> [0.00%] [count: INV]: return; } That's why we then warn, it's reasonable in my opinion. However I'm not a FE maintainer, maybe it's doable.