https://gcc.gnu.org/bugzilla/show_bug.cgi?id=99677

--- Comment #6 from cqwrteur <unlvsur at live dot com> ---
(In reply to Richard Biener from comment #5)
> I think Andrew is correct.  Note we can't elide "unused" not statically
> initialized variables (since the initialization is seen as use).

but here the result is always the same from importing functions from ntdll.dll
or kernel32.dll

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