https://gcc.gnu.org/bugzilla/show_bug.cgi?id=92088
--- Comment #1 from joseph at codesourcery dot com <joseph at codesourcery dot com> --- There are various existing bug reports for ICEs involving VLAs and nested functions (e.g. 59711, 60085, 69193, 70418). I don't know which might be related to this one (and even if some are already fixed, testcases from them are probably useful to add to the testsuite).
