https://gcc.gnu.org/bugzilla/show_bug.cgi?id=118266
--- Comment #15 from H.J. Lu <hjl.tools at gmail dot com> ---
ree generates:
(insn 155 27 139 2 (set (reg:DI 7 sp)
(reg:DI 6 bp)) "x.ii":14:17 discrim 1 -1
(nil))
It restores SP from BP.
