https://gcc.gnu.org/bugzilla/show_bug.cgi?id=99744
--- Comment #2 from Hongtao.liu <crazylht at gmail dot com> --- in ix86_can_inline_p ---- static bool ix86_can_inline_p (tree caller, tree callee) { tree caller_tree = DECL_FUNCTION_SPECIFIC_TARGET (caller); tree callee_tree = DECL_FUNCTION_SPECIFIC_TARGET (callee); ... if (!callee_tree) callee_tree = target_option_default_node; if (!caller_tree) caller_tree = target_option_default_node; if (callee_tree == caller_tree) return true; ---- caller_tree is like: -m64 -mfxsr -m128bit-long-double -mfp-ret-in-387 -mieee-fp -mno-fancy-math-387 -mtls-direct-seg-refs -mvzeroupper -mstv -mgeneral-regs-only -mfpmath=387 callee_tree is null, then it's assigned with target_option_default_node which is like -m64 -msse2 -msse -mmmx -mfxsr -m128bit-long-double -m80387 -mfp-ret-in-387 -mieee-fp -mtls-direct-seg-refs -mvzeroupper -mstv -mfpmath=sse So should it's safe to inline when callee_tree is null?