https://gcc.gnu.org/bugzilla/show_bug.cgi?id=110934
--- Comment #7 from Mikael Pettersson <mikpelinux at gmail dot com> --- The issue appears to be the clearing of FP regs. If I add an m68k-specific version of TARGET_ZERO_CALL_USED_REGS which handles integer (address and data) regs but skips FP regs, then the test case compiles fine.