Hi,
this patch adds checking virtual_p flag of refernces (to ensure proper answers
of polymorphic-call-context analysis), of resrict flags on parameters, and of
type attributes on functions (because these do matter for codegen if we decide
to redirect).

I am leavin the PR open, there are remaining issues to track.
ICF specific:
 - ipa-icf-gimple.c needs to match dependence analysis
   Richard has propsed a patch for it, so I hope he will commit it tomorrow.
 - restrict flag may need to be matched when considering two references
   to variables being equal.
   Here I am waiting for Richards comment
non-ICF specific
 - tree-vectorizer is picking up wrong alignment
 - fold-const.c's operands_equal_p probably needs same treatment for
   comparing mem-ref as ipa-icf-gimple has.  I think in all cases one can
   construct testcase where tree-tail-merge would produce same incorrect
   merging as ipa-icf does.

Bootstrapped/regtested x86_64-linux, comitted.
Honza
        PR ipa/65270
        * ipa-icf.c (sem_item::compare_cgraph_references): Compare
        vtable references for their containing type.
        (sem_function::equals_wpa): Compare TYPE_RESTRICT
        and type attributes.
        
Index: ipa-icf.c
===================================================================
--- ipa-icf.c   (revision 221170)
+++ ipa-icf.c   (working copy)
@@ -345,6 +345,20 @@ sem_item::compare_cgraph_references (
 {
   enum availability avail1, avail2;
 
+  if (n1 == n2)
+    return true;
+
+  /* Merging two definitions with a reference to equivalent vtables, but
+     belonging to a different type may result in ipa-polymorphic-call analysis
+     giving a wrong answer about the dynamic type of instance.  */
+  if (is_a <varpool_node *> (n1)
+      && (DECL_VIRTUAL_P (n1->decl) || DECL_VIRTUAL_P (n2->decl))
+      && (DECL_VIRTUAL_P (n1->decl) != DECL_VIRTUAL_P (n2->decl)
+         || !types_must_be_same_for_odr (DECL_CONTEXT (n1->decl),
+                                         DECL_CONTEXT (n2->decl))))
+    return return_false_with_msg
+            ("references to virtual tables can not be merged");
+
   if (address && n1->equal_address_to (n2) == 1)
     return true;
   if (!address && n1->semantically_equivalent_p (n2))
@@ -407,6 +421,10 @@ sem_function::equals_wpa (sem_item *item
                                             m_compared_func->arg_types[i],
                                             is_not_leaf, i == 0))
        return return_false_with_msg ("argument type is different");
+      if (POINTER_TYPE_P (arg_types[i])
+         && (TYPE_RESTRICT (arg_types[i])
+             != TYPE_RESTRICT (m_compared_func->arg_types[i])))
+       return return_false_with_msg ("argument restrict flag mismatch");
     }
 
   /* Result type checking.  */
@@ -417,6 +435,10 @@ sem_function::equals_wpa (sem_item *item
   if (node->num_references () != item->node->num_references ())
     return return_false_with_msg ("different number of references");
 
+  if (comp_type_attributes (TREE_TYPE (decl),
+                           TREE_TYPE (item->decl)) != 1)
+    return return_false_with_msg ("different type attributes");
+
   ipa_ref *ref = NULL, *ref2 = NULL;
   for (unsigned i = 0; node->iterate_reference (i, ref); i++)
     {

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