https://gcc.gnu.org/bugzilla/show_bug.cgi?id=105713
--- Comment #2 from Richard Biener <rguenth at gcc dot gnu.org> --- Similarly DECL_NOT_GIMPLE_REG_P. "easiest" to do with attributes on the declaration I guess. GIMPLE FE specific attributes should be not recognized without -fgimple and should be prefixed g_addressable, g_not_gimple_reg_p? Optimistic clearing is going to be difficult, we'd need to have a lot of attributes that way. There's a narrow subset of cases we "ignore" & for addressability and __MEM parsing is separate so eventually we can introduce a flag into the C frontend to not set TREE_ADDRESSABLE when in some "context".