https://gcc.gnu.org/bugzilla/show_bug.cgi?id=105726

--- Comment #3 from Richard Biener <rguenth at gcc dot gnu.org> ---
The following fixes the bogus diagnostic:

diff --git a/gcc/gimple-ssa-warn-restrict.cc b/gcc/gimple-ssa-warn-restrict.cc
index b678e806da3..25c63f99c61 100644
--- a/gcc/gimple-ssa-warn-restrict.cc
+++ b/gcc/gimple-ssa-warn-restrict.cc
@@ -539,13 +559,6 @@ builtin_memref::set_base_and_offset (tree expr)
          offset_int off = tree_to_shwi (memrefoff);
          refoff += off;
        }
-
-      if (!integer_zerop (memrefoff))
-       /* A non-zero offset into an array of struct with flexible array
-          members implies that the array is empty because there is no
-          way to initialize such a member when it belongs to an array.
-          This must be some sort of a bug.  */
-       refsize = 0;
     }

   if (TREE_CODE (ref) == COMPONENT_REF)

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