[Bug other/101459] New: Mismatch in description of option "-falign-functions" between source code and documentation

[ashimida at linux dot alibaba.com via Gcc-bugs]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=101459

            Bug ID: 101459
           Summary: Mismatch in description of option "-falign-functions"
                    between source code and documentation
           Product: gcc
           Version: 12.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: other
          Assignee: unassigned at gcc dot gnu.org
          Reporter: ashimida at linux dot alibaba.com
  Target Milestone: ---

As descripted in online doc [1], -falign-functions is enable at levels -O2/-O3. 
But from source code and test result, this options is worked for all options
except -Os(such as -O0).
Is this an error in the documentation, or am I misunderstanding something?

FYI:
// ./gcc/varasm.c
void assemble_start_function (tree decl, const char *fnname)
{
  ......
  if (! DECL_USER_ALIGN (decl) 
          && align_functions.levels[0].log > align
      && optimize_function_for_speed_p (cfun))
  {
      int align_log = align_functions.levels[0].log;
      ......
      ASM_OUTPUT_ALIGN (asm_out_file, align_functions.levels[0].log);
  }
  ......
}