https://gcc.gnu.org/bugzilla/show_bug.cgi?id=103975
--- Comment #5 from Georg-Johann Lay <gjl at gcc dot gnu.org> --- If someone is going to fix this, the following changes might also play a role: * v8+ may emit optimized ISR prologues / epilogues using PR81268: gcc will just emit pseudo-instruction __gcc_isr which will be resolved by gas. Debug info might be incorrect or missing; gas would have to add respective debug info. * v12+ PR92729 changed condition code from implicit cc0 to explicit REG_CC and introduced a new hard register "cc" with hard register number REG_CC = 36. The highest hard regno before that transition was 35.
