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.

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