https://gcc.gnu.org/bugzilla/show_bug.cgi?id=88118
--- Comment #4 from Jonathan Wakely <redi at gcc dot gnu.org> --- (In reply to Richard Biener from comment #3) > If clang removes the new calls then DECL_IS_OPERATOR_NEW may not have > side-effects that need to be preserved. (hopefully) Since C++14 the C++ standard explicitly allows the new expressions to avoid calling allocation functions, even though they might have side effects. See https://wg21.link/n3664 and the clarifications made by DR 1786 as shown in https://wg21.link/n3914 (search for 1786).