https://gcc.gnu.org/bugzilla/show_bug.cgi?id=94873
--- Comment #13 from Eric Botcazou <ebotcazou at gcc dot gnu.org> --- Since Richard kindly invited me to the party, I feel entitled to voice my personal opinion :-) which is apparently aligned with Richard's. I think that we should allow REG_EQUAL notes for insns with exactly one SET of a register, the contents of the note being the value present in this register after the execution of the insn at run time, and disregarding side effects. IMO that's the spirit of the current implementation and thus also probably the most straightforward way out.
