https://gcc.gnu.org/bugzilla/show_bug.cgi?id=110751
--- Comment #31 from Richard Biener <rguenth at gcc dot gnu.org> --- On GIMPLE an "undefined" operand representation would be the default definition of an SSA name with the appropriate type. That's a somewhat "heavy" representation and it also doesn't fit the target hook return value nicely, but we could handle a NULL_TREE return value from the target hook in the way to create such SSA name.