https://gcc.gnu.org/bugzilla/show_bug.cgi?id=105461
--- Comment #4 from Richard Biener <rguenth at gcc dot gnu.org> --- diff --git a/gcc/toplev.cc b/gcc/toplev.cc index ed546b2cad8..60497845dfe 100644 --- a/gcc/toplev.cc +++ b/gcc/toplev.cc @@ -1478,6 +1478,7 @@ process_options (bool no_backend) "by this debug format"); } flag_var_tracking = 0; + OPTION_SET_P (flag_var_tracking) = 0; flag_var_tracking_uninit = 0; flag_var_tracking_assignments = 0; } fixes the issue. Note finish_options uses global_options_set in a few places but fixing that doesn't fix the issue here. I'm going to fix that separately.