https://gcc.gnu.org/bugzilla/show_bug.cgi?id=83785
--- Comment #1 from joseph at codesourcery dot com <joseph at codesourcery dot com> --- I suspect this has the same cause as bug 78459, bug 80863 and bug 83760, all of which involve ICEs in maybe_record_trace_start for SH and the first two of which mysteriously went away (but the bugs are still open), probably as a result of something being perturbed by other changes rather than an actual fix.
