https://gcc.gnu.org/bugzilla/show_bug.cgi?id=80223
--- Comment #17 from Martin Liška <marxin at gcc dot gnu.org> --- All right, similarly to sanitizer flags, I sent a patch that prevent inlining when -fprofile-generate is used: https://gcc.gnu.org/pipermail/gcc-patches/2021-June/573511.html Note that one typically uses the attribute when a function is hot and would delay instrumentation a lot. That's why we don't want the function be inlined. Moreover, each hot function excluded from instrumentation should be likely decorated with 'hot' attribute.