https://gcc.gnu.org/bugzilla/show_bug.cgi?id=71383

--- Comment #3 from Andrew Pinski <pinskia at gcc dot gnu.org> ---
If you marked the variable as used the branch comes back.
This definitely should be referenced too.
https://gcc.gnu.org/onlinedocs/gcc-12.2.0/gcc/Common-Variable-Attributes.html#index-used-variable-attribute

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