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.

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