https://gcc.gnu.org/bugzilla/show_bug.cgi?id=103278
--- Comment #3 from Jeffrey A. Law <law at gcc dot gnu.org> --- Note we also see these regressions: rl78-elf if-to-switch-5 if-to-switch-9 xstormy16-elf if-to-switch-9 sh3-linux-gnu sh3eb-linux-gnu gcc.target/sh/pr51244-19.c, but I think this is fixable with a trivial sh.md change
