https://gcc.gnu.org/bugzilla/show_bug.cgi?id=104381
--- Comment #1 from Richard Biener <rguenth at gcc dot gnu.org> --- Err, it's worse(?) > ./xgcc -B. t.c -O2 -fdump-tree-optimized -c ;; Function foo (foo, funcdef_no=0, decl_uid=1979, cgraph_uid=1, symbol_order=0) int foo (int x) { <bb 2> [local count: 1073741824]: return x_1(D); } ;; Function bar (bar, funcdef_no=1, decl_uid=1984, cgraph_uid=2, symbol_order=1) __attribute__((optimize ("no-tree-pre"))) int bar (int x) { <bb 2> [local count: 1073741824]: # DEBUG tem => x_1(D) + 1 # DEBUG tem2 => x_1(D) return x_1(D); } so it either applies -gtoggle or somehow enables at least var-tracking-assignments (no .debug_info generated).