https://gcc.gnu.org/bugzilla/show_bug.cgi?id=85233

--- Comment #2 from Erik Carstensen <erik.carstensen at intel dot com> ---
I know nothing about GCC internals, but I did make some observations on the
warning's behaviour while minimizing the test case. An unqualified guess based
on this is that intraprocedural analysis is not done unless the function is
inlined; if GCC decides to not inline a function, then the warning is
effectively suppressed in order to avoid having to do intraprocedural analysis.
A possible bug might then be that f "counts" as inlined (in the sense that the
warning is not suppressed) even if it is only partially inlined.

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