[Bug ipa/103378] New: [12 Regression] ICE: verify_cgraph_node failed (error: semantic interposition mismatch)

["asolokha at gmx dot com" <gcc-bugzilla@gcc.gnu.org>]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=103378

            Bug ID: 103378
           Summary: [12 Regression] ICE: verify_cgraph_node failed (error:
                    semantic interposition mismatch)
           Product: gcc
           Version: 12.0
            Status: UNCONFIRMED
          Keywords: ice-on-valid-code
          Severity: normal
          Priority: P3
         Component: ipa
          Assignee: unassigned at gcc dot gnu.org
          Reporter: asolokha at gmx dot com
                CC: marxin at gcc dot gnu.org
  Target Milestone: ---

gcc-12.0.0-alpha20211121 snapshot (g:da17c304e22ba256eba0b03710aa329115163b08)
ICEs when compiling the following testcase, extracted from
gcc/testsuite/c-c++-common/attr-opt-1.c, w/ -Ofast:

__attribute__ ((optimize ("no-associative-math"))) double
fn3 (double h, double l)
{
  return h + l;
}

double fn3 (double, double) __attribute__ ((optimize
("O2,no-associative-math")));

% gcc-12.0.0 -Ofast -w -c rtonutgr.c
rtonutgr.c:7:1: error: semantic interposition mismatch
    7 | double fn3 (double, double) __attribute__ ((optimize
("O2,no-associative-math")));
      | ^~~~~~
fn3/0 (fn3) @0x7f290eed1220
  Type: function definition analyzed
  Visibility: externally_visible public
  References:
  Referring:
  Availability: available
  Function flags: body
  Called by:
  Calls:
during IPA pass: visibility
rtonutgr.c:7:1: internal compiler error: verify_cgraph_node failed
0x9fc620 cgraph_node::verify_node()
       
/var/tmp/portage/sys-devel/gcc-12.0.0_alpha20211121/work/gcc-12-20211121/gcc/cgraph.c:3873
0x9eb854 symtab_node::verify()
       
/var/tmp/portage/sys-devel/gcc-12.0.0_alpha20211121/work/gcc-12-20211121/gcc/symtab.c:1358
0x9eca37 symtab_node::verify_symtab_nodes()
       
/var/tmp/portage/sys-devel/gcc-12.0.0_alpha20211121/work/gcc-12-20211121/gcc/symtab.c:1386
0xca49a4 symtab_node::checking_verify_symtab_nodes()
       
/var/tmp/portage/sys-devel/gcc-12.0.0_alpha20211121/work/gcc-12-20211121/gcc/cgraph.h:682
0xca49a4 symbol_table::remove_unreachable_nodes(_IO_FILE*)
       
/var/tmp/portage/sys-devel/gcc-12.0.0_alpha20211121/work/gcc-12-20211121/gcc/ipa.c:679
0xdb9289 execute_todo
       
/var/tmp/portage/sys-devel/gcc-12.0.0_alpha20211121/work/gcc-12-20211121/gcc/passes.c:2110