https://gcc.gnu.org/bugzilla/show_bug.cgi?id=109567
--- Comment #1 from Andrew Pinski <pinskia at gcc dot gnu.org> --- Compiling with -fno-omit-frame-pointer shows what is happening really. It is reserving space for the frame pointer on the stack. I am not 100% sure but I think that is required even if the frame pointer is not saved/restored.