https://gcc.gnu.org/bugzilla/show_bug.cgi?id=121421
--- Comment #2 from Richard Biener <rguenth at gcc dot gnu.org> --- Yes, I think there's currently no way to have the lowered nested function as __GIMPLE given we cannot represent the static chain (that'll be also quite difficult or near impossible in the case you want to mix __GIMPLE and non-GIMPLE for inner/outer function).
