https://gcc.gnu.org/bugzilla/show_bug.cgi?id=109213

--- Comment #1 from Andrew Pinski <pinskia at gcc dot gnu.org> ---
The difference is due to inlining of m into main.
The reason for the difference of inlining is due to removal of:
    p = {};
statement from main in dse which changes the overall cost of the TU ...

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