https://gcc.gnu.org/bugzilla/show_bug.cgi?id=109093
--- Comment #21 from H.J. Lu <hjl.tools at gmail dot com> --- REG_EQUIV is added by IRA: if (DF_REG_DEF_COUNT (regno) == 1 && note && !rtx_varies_p (XEXP (note, 0), 0) && (!may_trap_or_fault_p (XEXP (note, 0)) || def_dominates_uses (regno))) { rtx note_value = XEXP (note, 0); remove_note (insn, note); set_unique_reg_note (insn, REG_EQUIV, note_value); }