http://gcc.gnu.org/bugzilla/show_bug.cgi?id=46041
--- Comment #7 from Michael Meissner <meissner at gcc dot gnu.org> 2010-10-18 16:21:31 UTC --- Yes, though the issue originally came up in terms of the pragma and not the attribute, because people wanted to include the various include files that had #ifdef's to guard against builtin functions if the target switches weren't used.