https://gcc.gnu.org/bugzilla/show_bug.cgi?id=95729

            Bug ID: 95729
           Summary: Failure to optimize away certain returns when the
                    condition to reach them is a calculation that already
                    results in that value
           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 a, int b)
{
    if (a != b)
        return a - b;
    else
        return 0;
}

This can be optimized to `return a - b;`. This optimization is done by LLVM,
but not by GCC.

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