https://gcc.gnu.org/bugzilla/show_bug.cgi?id=105459
--- Comment #9 from Kewen Lin <linkw at gcc dot gnu.org> --- inline_call will force reload global optimization. /* Reload global optimization flags. */ if (reload_optimization_node && DECL_STRUCT_FUNCTION (to->decl) == cfun) set_cfun (cfun, true); It looks that ix86_set_current_function can create one new target option node even if fndecl == ix86_previous_fndecl but flag_unsafe_math_optimizations (or flag_excess_precision) != the corresponding values in the associated target node.