https://gcc.gnu.org/bugzilla/show_bug.cgi?id=96081
--- Comment #2 from jbeulich at suse dot com --- I wasn't even aware of -fno-toplevel-reorder, this suffices as a workaround here. Thanks. If nevertheless you're still interested in a testcase, please let me know; for the moment I'll assume this is intended behavior, even if such a change seems somewhat odd to make between minor version releases.