https://gcc.gnu.org/bugzilla/show_bug.cgi?id=97715
--- Comment #11 from Jakub Jelinek <jakub at gcc dot gnu.org> ---
I think you should do:
--- gcc/function.c 2020-10-31 17:41:19.756740009 +0100
+++ gcc/function.c 2020-11-04 17:02:51.199298173 +0100
@@ -5871,6 +5871,8 @@ gen_call_used_regs_seq (rtx_insn *ret, u
continue;
if (fixed_regs[regno])
continue;
+ if (!TEST_HARD_REG_BIT (accessible_reg_set, regno))
+ continue;
if (REGNO_REG_SET_P (live_out, regno))
continue;
if (only_gpr
