> You are right, I was staring at the wrong place. subreg of hardreg
> should not be there.

You can take a look at PR target/48830, this is a related problem for the 
SPARC where reload generates:

(set (reg:SI 708 [ D.2989+4 ])
    (subreg:SI (reg:DI 72 %f40) 4))

and (subreg:SI (reg:DI 72 %f40) 4) isn't simplifiable either.  H.P. wrote a 
tentative patch for the subreg machinery to forbid this.  Other references are:
  http://gcc.gnu.org/ml/gcc-patches/2008-07/msg01688.html
  http://gcc.gnu.org/ml/gcc-patches/2008-08/msg01743.html

-- 
Eric Botcazou

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