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From: "rguenth at gcc dot gnu.org" <gcc-bugzilla@gcc.gnu.org>
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Subject: [Bug fortran/105012] [12 Regression] wrf from SPECCPU2017 ICEs
 during LTO linking since r12-7692-g8db155ddf8cec9
Date: Tue, 22 Mar 2022 11:31:12 +0000
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https://gcc.gnu.org/bugzilla/show_bug.cgi?id=3D105012

--- Comment #12 from Richard Biener <rguenth at gcc dot gnu.org> ---
  erfcx_r4 =3D {CLOBBER};
  calerf_r4 ((real(kind=3D4) *) x, &__result_erfcx_r4(address-taken),
&jint(address-taken));

hints at that gfortran somehow knows that it should pass the result but it
still somehow clobbers the function itself!?  So maybe not wrong-code but
missed-optimization.

The operand scanner has

    case FUNCTION_DECL:
    case LABEL_DECL:
    case CASE_LABEL_EXPR:
      /* Expressions that make no memory references.  */
      return;

where it does not assign virtual operands to FUNCTION_DECLs.  It's probably
good to make DSE more forgiving here.  I'm testing such workaround.=