https://gcc.gnu.org/bugzilla/show_bug.cgi?id=112656
--- Comment #2 from Jose E. Marchesi <jemarch at gcc dot gnu.org> --- The btf_collect_datasec function in btf2out.cc traverses the cgraph and, for each function, transforms its CTF_K_FUNCTION into a pair of BTF_KIND_FUNC_PROTO and BTF_KIND_FUNC. But if the function is inlined I don't think the transformation is performed. Thats probably why no BTF_KIND_FUNC is generated for the function with inline enabled.