https://gcc.gnu.org/bugzilla/show_bug.cgi?id=107931

--- Comment #23 from Jakub Jelinek <jakub at gcc dot gnu.org> ---
Couldn't we conditionalize that
      if (!opt_for_fn (node->decl, optimize)
         /* With -Og we do not want to perform IPA inlining of small
            functions since there are no scalar cleanups after it
            that would realize the anticipated win.  All abstraction
            is removed during early inlining.  */
         || opt_for_fn (node->decl, optimize_debug))
        continue;
on the callee not being always_inline?

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