https://gcc.gnu.org/bugzilla/show_bug.cgi?id=108463
--- Comment #14 from Jakub Jelinek <jakub at gcc dot gnu.org> --- Created attachment 54374 --> https://gcc.gnu.org/bugzilla/attachment.cgi?id=54374&action=edit gcc13-pr108463-1.patch Additional untested patch (likely stage1 material) to avoid considering SP_DERIVED_VALUE_P values as useless when they have no locs, but Pmode REG_VALUES (STACK_POINTER_REGNUM) still has that VALUE plus constant among its locs.