This patch hopefully fixes the test failure we see with gnu23-tag-4.c.
It does for me locally with -march=native (which otherwise reproduces
the problem).

Bootstrapped and regession tested on x86_64


C: Fix type compatibility for structs with variable sized fields.

This fixes the test gcc.dg/gnu23-tag-4.c introduced by commit 23fee88f
which fails for -march=... because the DECL_FIELD_BIT_OFFSET are set
inconsistently for types with and without variable-sized field.  This
is fixed by testing for DECL_ALIGN instead.  The code is further
simplified by removing some unnecessary conditions, i.e. anon_field is
set unconditionaly and all fields are assumed to be DECL_FIELDs.

gcc/c:
        * c-typeck.c (tagged_types_tu_compatible_p): Revise.

gcc/testsuite:
        * gcc.dg./c23-tag-9.c: New test.
---
 gcc/c/c-typeck.cc                | 19 ++++++++-----------
 gcc/testsuite/gcc.dg/c23-tag-9.c |  8 ++++++++
 2 files changed, 16 insertions(+), 11 deletions(-)
 create mode 100644 gcc/testsuite/gcc.dg/c23-tag-9.c

diff --git a/gcc/c/c-typeck.cc b/gcc/c/c-typeck.cc
index 2d9139d09d2..84ddda1ebab 100644
--- a/gcc/c/c-typeck.cc
+++ b/gcc/c/c-typeck.cc
@@ -1511,8 +1511,6 @@ tagged_types_tu_compatible_p (const_tree t1, const_tree 
t2,
   if (!data->anon_field && TYPE_STUB_DECL (t1) != TYPE_STUB_DECL (t2))
     data->different_types_p = true;
 
-  data->anon_field = false;
-
   /* Incomplete types are incompatible inside a TU.  */
   if (TYPE_SIZE (t1) == NULL || TYPE_SIZE (t2) == NULL)
     return false;
@@ -1592,22 +1590,21 @@ tagged_types_tu_compatible_p (const_tree t1, const_tree 
t2,
             s1 && s2;
             s1 = DECL_CHAIN (s1), s2 = DECL_CHAIN (s2))
          {
-           if (TREE_CODE (s1) != TREE_CODE (s2)
-               || DECL_NAME (s1) != DECL_NAME (s2))
+           gcc_assert (TREE_CODE (s1) == FIELD_DECL);
+           gcc_assert (TREE_CODE (s2) == FIELD_DECL);
+
+           if (DECL_NAME (s1) != DECL_NAME (s2))
+             return false;
+
+           if (DECL_ALIGN (s1) != DECL_ALIGN (s2))
              return false;
 
-           if (!DECL_NAME (s1) && RECORD_OR_UNION_TYPE_P (TREE_TYPE (s1)))
-             data->anon_field = true;
+           data->anon_field = !DECL_NAME (s1);
 
            data->cache = &entry;
            if (!comptypes_internal (TREE_TYPE (s1), TREE_TYPE (s2), data))
              return false;
 
-           if (TREE_CODE (s1) == FIELD_DECL
-               && simple_cst_equal (DECL_FIELD_BIT_OFFSET (s1),
-                                    DECL_FIELD_BIT_OFFSET (s2)) != 1)
-             return false;
-
            tree st1 = TYPE_SIZE (TREE_TYPE (s1));
            tree st2 = TYPE_SIZE (TREE_TYPE (s2));
 
diff --git a/gcc/testsuite/gcc.dg/c23-tag-9.c b/gcc/testsuite/gcc.dg/c23-tag-9.c
new file mode 100644
index 00000000000..1d32560ec23
--- /dev/null
+++ b/gcc/testsuite/gcc.dg/c23-tag-9.c
@@ -0,0 +1,8 @@
+/* { dg-do compile } */
+/* { dg-options "-std=c23" } */
+
+struct foo { int x; } x;
+struct foo { alignas(128) int x; } y;  /* { dg-error "redefinition" } */
+static_assert(alignof(y) == 128);
+
+
-- 
2.39.2



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