Tested x86_64-pc-linux-gnu, OK for trunk?  14.2?

This two-year-old thread seems relevant:
https://gcc.gnu.org/pipermail/gcc-patches/2022-April/593410.html

-- 8< --

 #pragma target and optimize should also apply to implicitly-generated
 functions like static initialization functions and defaulted special member
 functions.

At least one of the create_same_body_alias/handle_optimize_attribute changes
is necessary to avoid regressing g++.dg/opt/pr105306.C; maybe_clone_body
creates a cgraph_node for the ~B alias before handle_optimize_attribute, and
the alias never goes through finalize_function, so we need to adjust
semantic_interposition somewhere else.

        PR c++/109753

gcc/ChangeLog:

        * cgraph.cc (cgraph_node::create_same_body_alias): Set
        semantic_interposition.

gcc/c-family/ChangeLog:

        * c-attribs.cc (handle_optimize_attribute): Set
        cgraph_node::semantic_interposition.

gcc/cp/ChangeLog:

        * decl.cc (start_preparsed_function): Call decl_attributes.

gcc/testsuite/ChangeLog:

        * g++.dg/opt/always_inline1.C: New test.
---
 gcc/c-family/c-attribs.cc                 | 4 ++++
 gcc/cgraph.cc                             | 2 ++
 gcc/cp/decl.cc                            | 3 +++
 gcc/testsuite/g++.dg/opt/always_inline1.C | 8 ++++++++
 4 files changed, 17 insertions(+)
 create mode 100644 gcc/testsuite/g++.dg/opt/always_inline1.C

diff --git a/gcc/c-family/c-attribs.cc b/gcc/c-family/c-attribs.cc
index 04e39b41bdf..605469dd7dd 100644
--- a/gcc/c-family/c-attribs.cc
+++ b/gcc/c-family/c-attribs.cc
@@ -5971,6 +5971,10 @@ handle_optimize_attribute (tree *node, tree name, tree 
args,
       if (prev_target_node != target_node)
        DECL_FUNCTION_SPECIFIC_TARGET (*node) = target_node;
 
+      /* Also update the cgraph_node, if it's already built.  */
+      if (cgraph_node *cn = cgraph_node::get (*node))
+       cn->semantic_interposition = flag_semantic_interposition;
+
       /* Restore current options.  */
       cl_optimization_restore (&global_options, &global_options_set,
                               &cur_opts);
diff --git a/gcc/cgraph.cc b/gcc/cgraph.cc
index 473d8410bc9..f3bd2fa8ece 100644
--- a/gcc/cgraph.cc
+++ b/gcc/cgraph.cc
@@ -604,6 +604,8 @@ cgraph_node::create_same_body_alias (tree alias, tree decl)
 
   n = cgraph_node::create_alias (alias, decl);
   n->cpp_implicit_alias = true;
+  /* Aliases don't go through finalize_function.  */
+  n->semantic_interposition = opt_for_fn (decl, flag_semantic_interposition);
   if (symtab->cpp_implicit_aliases_done)
     n->resolve_alias (cgraph_node::get (decl));
   return n;
diff --git a/gcc/cp/decl.cc b/gcc/cp/decl.cc
index 378311c0f04..4531d830462 100644
--- a/gcc/cp/decl.cc
+++ b/gcc/cp/decl.cc
@@ -17796,6 +17796,9 @@ start_preparsed_function (tree decl1, tree attrs, int 
flags)
        doing_friend = true;
     }
 
+  /* Adjust for #pragma target/optimize.  */
+  decl_attributes (&decl1, NULL_TREE, 0);
+
   if (DECL_DECLARED_INLINE_P (decl1)
       && lookup_attribute ("noinline", attrs))
     warning_at (DECL_SOURCE_LOCATION (decl1), 0,
diff --git a/gcc/testsuite/g++.dg/opt/always_inline1.C 
b/gcc/testsuite/g++.dg/opt/always_inline1.C
new file mode 100644
index 00000000000..a042a1cf0c6
--- /dev/null
+++ b/gcc/testsuite/g++.dg/opt/always_inline1.C
@@ -0,0 +1,8 @@
+// PR c++/109753
+// { dg-do compile { target x86_64-*-* } }
+
+#pragma GCC target("avx2")
+struct aa {
+    __attribute__((__always_inline__)) aa() {}
+};
+aa _M_impl;

base-commit: 2f15787f2e1a3afe2c2ad93d4eb0d3c1f73c8fbd
-- 
2.44.0

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