https://gcc.gnu.org/bugzilla/show_bug.cgi?id=69553

--- Comment #9 from Richard Biener <rguenth at gcc dot gnu.org> ---
Exposes a similar issue in stmt_kills_ref_p which does

2248                      /* Just compare the outermost handled component, if
2249                         they are equal we have found a possible common
2250                         base.  */
2251                      tree saved_base0 = TREE_OPERAND (base, 0);
2252                      TREE_OPERAND (base, 0) = integer_zero_node;
2253                      bool res = operand_equal_p (lhs, base, 0);
2254                      TREE_OPERAND (base, 0) = saved_base0;
2255                      if (res)
2256                        break;

and thus also happily will treat unrelated ARRAY_REFs (different element size
or
low bound) as equal ...

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