https://gcc.gnu.org/bugzilla/show_bug.cgi?id=100604
--- Comment #4 from dragan.mladjenovic at syrmia dot com --- It seems to be copied from the owning var_decl align in vararsm.c:assemble_variable. Now when optimizing that happens at a later stage and rtx gets created lazily from var_decl and has only mode alignment. That's why on -O or greater middle-end doesn't try to expand unaligned access, which might be an issue in itself.
