https://gcc.gnu.org/bugzilla/show_bug.cgi?id=83123

--- Comment #2 from Segher Boessenkool <segher at gcc dot gnu.org> ---
In the first case (with the extend to SImode) the extend is combined
with the AND, to an AND in SImode.  After that, the 3-insn combination
of the two shifts with the AND is something combine knows how to split.

In the second case this of course does not happen.

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