https://gcc.gnu.org/bugzilla/show_bug.cgi?id=119493
--- Comment #16 from Jakub Jelinek <jakub at gcc dot gnu.org> --- Unfortunately it is not enough and I'm not sure where else to handle it. The problem is that even with the lhs being disqualified, SRA decides to put code to extract elements from that lhs and later on put it back into the result. So the path after the musttail call is no longer simple enough for tailc pass to be optimized.