https://gcc.gnu.org/bugzilla/show_bug.cgi?id=113228
--- Comment #12 from Jakub Jelinek <jakub at gcc dot gnu.org> ---
The reason why late gimplification/regimplification generally works fine with
SSA_NAMEs is that the
case SSA_NAME:
/* Allow callbacks into the gimplifier during optimization. */
ret = GS_ALL_DONE;
break;
case doesn't fall through into the recalculation. It is just this new match.pd
folding which can turn a tcc_comparison *expr_p (which is what generally wants
to recalculate side-effects) into SSA_NAME (which isn't handled there).