https://gcc.gnu.org/bugzilla/show_bug.cgi?id=107828
--- Comment #2 from Martin Jambor <jamborm at gcc dot gnu.org> --- I don't see any correctness issue here. It is true that when IPA-SRA needs to create a temporary SSA_NAME for an assignment with VIEW_CONVERT_EXPR (that is the only statement that extra_stmts can contain at the moment), the SSA_NAME then get's re-mapped to another while woe could have just re-use the existing one, it is already created within the new function. We could use the knowledge that extra_stmts is really only this one statement or nothing and avoid the remapping but that would be at the expense of universality and extensibility of the interface between tree-inline.cc and ipa-param-manipulations.cc. Please let me know if I am missing something (and preferably with a test-case that demonstrates the problem).