https://gcc.gnu.org/bugzilla/show_bug.cgi?id=96685

            Bug ID: 96685
           Summary: Failure to optimize not+sub to add+not
           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`. While this isn't necessarily faster on most
platforms, it is at least equivalent and on x86 the addition can be optimized
to `lea` whereas the subtraction can't. This transformation is done by LLVM,
but not by GCC.

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