https://gcc.gnu.org/bugzilla/show_bug.cgi?id=114243
--- Comment #1 from Georg-Johann Lay <gjl at gcc dot gnu.org> --- May be related to PR110093. As Vladimir noted in https://gcc.gnu.org/bugzilla/show_bug.cgi?id=110093#c5 the problem is that data flow analysis cannot cope with the subregs generated from lower-subregs, and register alloc chokes at it.