https://gcc.gnu.org/bugzilla/show_bug.cgi?id=106837
--- Comment #3 from Jakub Jelinek <jakub at gcc dot gnu.org> --- True. But in the end the operator!= will be called on __begin and __end vars which are lvalues. So I think the test needs to be called on some trees with types of the *begin and *end return values for which lvalue_kind will say it is an lvalue. Dunno if that means trying to create a dummy VAR_DECL, CONST_DECL, PLACEHOLDER_EXPR, COMPOUND_LITERAL_EXPR or what else (and whether to do that only if *begin or *end aren't lvalues already.