https://gcc.gnu.org/bugzilla/show_bug.cgi?id=120308
--- Comment #1 from Richard Biener <rguenth at gcc dot gnu.org> --- It looks like TYPE_EMPTY_P is only used during RTL expansion for ABI purposes, so computing it during layout_type is premature as shown here. I would suggest to simply re-compute it at offload stream-in time. Design-wise we might want to replace all TYPE_EMPTY_P uses with a call to the target hook or instead make it tri-state and maintain only a cache in the tree node and make sure that cache isn't populated until after LTO stream-in.
