https://gcc.gnu.org/bugzilla/show_bug.cgi?id=83990
--- Comment #9 from Jakub Jelinek <jakub at gcc dot gnu.org> --- Another reduced testcase. This one shows the warning with both -O3 -Wnull-dereference -std=c++17 {,-fno-ipa-sra}, but with the former without location, with the latter with a location.