https://gcc.gnu.org/bugzilla/show_bug.cgi?id=94077
--- Comment #2 from Kewen Lin <linkw at gcc dot gnu.org> --- To be more specific, the reason causing the available alignment forcing is the default setting of -fcommon, we set -fno-common as default from GCC10, it makes decl_binds_to_current_def_p return true then. I can observe this case fail if with explicit -fcommon.
