https://gcc.gnu.org/bugzilla/show_bug.cgi?id=111284
--- Comment #3 from Jakub Jelinek <jakub at gcc dot gnu.org> --- The PARM_DECL has DECL_ARG_TYPE of reference to S. And the failure is when evaluating the x PARM_DECL as vc_prvalue, else if (tree v = ctx->global->get_value (t)) doesn't find anything.