https://gcc.gnu.org/bugzilla/show_bug.cgi?id=96383
--- Comment #15 from Jakub Jelinek <jakub at gcc dot gnu.org> --- Unless we want for C/C++ to emit DW_AT_external DIEs for all function prototypes that appear in the TU, we need ME help, because only there we analyze the callgraph and prune cgraph nodes that are unreachable.