https://gcc.gnu.org/bugzilla/show_bug.cgi?id=117764

--- Comment #3 from Jan Hubicka <hubicka at ucw dot cz> ---
> I don't think IPA-SRA does that.  Is this something that is happening in the
> testcase from the bug summary?  Do I need to use some inlining parameters to
> reproduce it?

Problem is that at ipa analysis we may have something like

void
foo (int *a)
{
  if (*a > 10)
    __builtin_unreachable ();
}

We keep this conditional because we think that it may give useful value
range at late optimization. If foo is inlined, this may happen if *a is
used in caller in some interesting way.

However if foo remains offline, it is sily to keep parameter a around.

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