https://gcc.gnu.org/bugzilla/show_bug.cgi?id=127201

Drea Pinski <pinskia at gcc dot gnu.org> changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
   Last reconfirmed|                            |2026-09-05
             Status|UNCONFIRMED                 |ASSIGNED
     Ever confirmed|0                           |1

--- Comment #2 from Drea Pinski <pinskia at gcc dot gnu.org> ---

+  if (!VAR_P (decl)
+      && TREE_CODE (decl) != PARM_DECL
+      && TREE_CODE (decl) != RESULT_DECL)

I think this can be just simplified down to:

if (!DECL_P (decl))

Since otherwise you might miss CONST_DECL (which shows up for fortran code) and
FUNCTION_DECL and LABEL_DECL (this might show up on undefined code).

Otherwise this seems like a good addition.

I wonder if there might be a way to produce a CS-elim testcase too.  Since that
uses DR in some cases.  Likewise DSE.

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