https://gcc.gnu.org/bugzilla/show_bug.cgi?id=86962
--- Comment #1 from Eric Botcazou <ebotcazou at gcc dot gnu.org> --- > Issues is that there's a param with DECL_HAS_VALUE_EXPR_P which is > addressable. We can probably skip these, but I'm curious Eric how that > changed in your commit? It's a new object, i.e. a PARM_DECL with DECL_HAS_VALUE_EXPR_P. Before we would create a VAR_DECL and leave the PARM_DECL orphaned.