https://gcc.gnu.org/bugzilla/show_bug.cgi?id=97640
Bug 97640 depends on bug 119493, which changed state.

Bug 119493 Summary: [12/13/14/15/16 Regression] missing tail call to self with 
struct in some cases
https://gcc.gnu.org/bugzilla/show_bug.cgi?id=119493

           What    |Removed                     |Added
----------------------------------------------------------------------------
             Status|ASSIGNED                    |RESOLVED
         Resolution|---                         |FIXED

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