https://gcc.gnu.org/bugzilla/show_bug.cgi?id=63546
--- Comment #6 from Jakub Jelinek <jakub at gcc dot gnu.org> --- When this code is invoked, DECL_RTL for some variable might not be set yet, even when it will or might be set later on (e.g. TLS vars), e.g. when compiling some other function. So, we need some RTL for it but not set the rtl on the actual decl.
