https://gcc.gnu.org/bugzilla/show_bug.cgi?id=108367
--- Comment #2 from Richard Biener <rguenth at gcc dot gnu.org> --- The OACC parloops pass adds a loop-around edge which short-cuts the definition of the debug use. I don't see anywhere how that handles debug stmts - maybe it gets fixed during lowering ... (yes, with -fno-checking it looks OK after ompexpssa1). The offending rev. is most certainly not the cause of the actual issue.