https://gcc.gnu.org/bugzilla/show_bug.cgi?id=94233
--- Comment #1 from Richard Biener <rguenth at gcc dot gnu.org> ---
get_object_alignment_1 (base, &bit_base_alignment, &bit_base_misalignment);
/* There are no bitfield references remaining in BASE, so the values
we got back must be whole bytes. */
gcc_assert (bit_base_alignment % BITS_PER_UNIT == 0
&& bit_base_misalignment % BITS_PER_UNIT == 0);
where base is the result of get_inner_reference. This possibly hints at
some odd alignment values on some decl(?). Needs debugging of the
actual base seen here and how it transfers from compile to offload lto1.