https://gcc.gnu.org/bugzilla/show_bug.cgi?id=120400
--- Comment #11 from Richard Biener <rguenth at gcc dot gnu.org> --- D_V_E? DECL_VALUE_EXPR? I guess we should indeed treat those as having side-effects. But without actually setting TREE_SIDE_EFFECTS that's hard to properly propagate everywhere, so yeah - I suggest doing that.