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.