https://gcc.gnu.org/bugzilla/show_bug.cgi?id=107441

--- Comment #8 from anlauf at gcc dot gnu.org ---
(In reply to anlauf from comment #7)
> However, while working on variations of the testcase, I hit an ICE for:
> 
> subroutine test3 (w)
>   character, intent(in), value, optional :: w
>   print*, 'present(w) is ', present(w)
> end subroutine test3
> 
> It is not new, though.

This is now tracked in PR107444.

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