https://gcc.gnu.org/bugzilla/show_bug.cgi?id=105089
--- Comment #2 from Indu Bhagat <ibhagat at gcc dot gnu.org> --- Regarding this above-mentioned case of two variables (one inside the function), CTF emits debug information for file-scope and global-scope variables only. So in this example, the declaration of a inside the function should not be considered from CTF perspective.
