https://gcc.gnu.org/bugzilla/show_bug.cgi?id=106716
--- Comment #1 from Andrew Pinski <pinskia at gcc dot gnu.org> --- I suspect fipa-icf does not compare the branch predication data while doing the comparison. I don't know if this is the right thing to do or not. Because if there was exact data from profiling feedback then it would not merge any function ...