https://gcc.gnu.org/bugzilla/show_bug.cgi?id=94877

--- Comment #4 from Uroš Bizjak <ubizjak at gmail dot com> ---
(In reply to Jakub Jelinek from comment #3)
> I'm not sure why this is considered a simplification, two insns vs. two, and
> on the subtraction it isn't specific to just one target, but I think for
> most the constant will need to be forced into register, the immediates the
> instructions have is mostly for the second operand.

Two ALU operations are merged into one, assuming that move is "free".

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