https://gcc.gnu.org/bugzilla/show_bug.cgi?id=94921

            Bug ID: 94921
           Summary: Failure to optimize nots with sub into single add
           Product: gcc
           Version: 11.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: tree-optimization
          Assignee: unassigned at gcc dot gnu.org
          Reporter: gabravier at gmail dot com
  Target Milestone: ---

int f(int x, int y)
{
    return ~(~x - y);
}

This can be optimized to `x - y`. This transformation is done by LLVM, but not
by GCC

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