https://gcc.gnu.org/bugzilla/show_bug.cgi?id=121423

--- Comment #2 from Anonymous <njuwy at smail dot nju.edu.cn> ---
(In reply to Richard Biener from comment #1)
> I think we have a duplicate for this.  We do not have a way to represent
> this case in the IL after lowering nested functions since the function
> declaration (which is then global) refers to a local type in foo.
> 
> We might want to reject this case?

Do you mean that this is a dup of #120862 ?

It seems that the two trigger programs are different. That is caused by
introduction of attributes and is triggered at both -Os/-O2. Here is caused by
nested functions and is only triggered at -Os.

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