https://gcc.gnu.org/bugzilla/show_bug.cgi?id=97124
--- Comment #3 from Liu Hao <lh_mouse at 126 dot com> --- Did you reproduce the ICE when cross-compiling? I suspect no, as the MSYS2 patch contains some twiddling about stack limits and forces static linking of libgcc during bootstrapping, which should not affect cross-compiling.