http://gcc.gnu.org/bugzilla/show_bug.cgi?id=56294
--- Comment #14 from Jakub Jelinek <jakub at gcc dot gnu.org> 2013-03-01 10:32:34 UTC --- No SSA_NAMEs should be created because of debug stmts. SSA_NAME_VERSION must be identical in between -fvar-tracking-assignments and -fno-var-tracking-assignments, DECL_UIDs might differ, but sorted by DECL_UID the decls must be same if you only consider decls seen with -fno-var-tracking-assignments.