https://gcc.gnu.org/bugzilla/show_bug.cgi?id=103819
--- Comment #12 from Andrew Pinski <pinskia at gcc dot gnu.org> --- So what is happening is we have an alias for the comdat function that will cause the ICE and also at the same time we remove calls to another comdat function because we prove it is not called and then we can finally inline function but the assert fails because early inline decided it referenced local comdat functions which is no longer true.
