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?