https://gcc.gnu.org/bugzilla/show_bug.cgi?id=90420

--- Comment #7 from Martin Liška <marxin at gcc dot gnu.org> ---
> Line #5 is marked as not executed. I understand that this function might be
> optimized as an inline function. However, since Line #7 and Line #8 is
> marked as executed and Line #5 is marked as not executed. This might mislead
> others when debugging or testing based on code coverage.

That's the nature of any optimizing compiler. If you want to have the best
results, then don't use -O2, or any other optimization level.

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