Don't use ATTRIBUTE_UNUSED on a parameter that, as in arc_option_init_struct, is in fact used unconditionally.
handle_option hooks take a location, so use warning_at not plain warning in arc_handle_option. Same diagnostic issue as noted before applies. There are lots of obsolete bits in your ASM_SPEC and LINK_SPEC, such as %{v}, %{version:-v}, %{b}, %{Wl,*:%*}., %{!dynamic-linker:...}. Remove them. -- Joseph S. Myers jos...@codesourcery.com