https://gcc.gnu.org/bugzilla/show_bug.cgi?id=120451
--- Comment #2 from Andrew Pinski <pinskia at gcc dot gnu.org> --- Oh DECL_MERGEABLE was only added recently in GCC 14 by r14-1500-g4d935f52b0d5c0. This might be the reason why it was not marked as CSWTCH was added in r0-92923-g7156c8abaf8f39 (4.5).