Hi,
here is patch that adds TYPE_ODR_P to determine type that comply C++
ODR rules (i.e. ODR types themselves or structures/unions derived
from them).
I have decided to use STRING_FLAG which have meaning only for integers
and arrays which forced me to add type checks on places where
we check STRING_FLAG on other types.

The patch also let me to verify that all types we consider to have
linkage actually are created by C++ FE which turned out to not be the
case for Ada which I fixed in needs_assembler_name_p.

Bootstrapped/regtested x86_64-linux, OK?

        * ipa-utils.h (type_with_linkage_p): Verify that type is
        CXX_ODR_P.
        (odr_type_p): Remove extra return.
        * lto-streamer-out.c (hash_tree): Hash TYPE_CXX_ODR_P;
        hash STRING_FLAG only for arrays and integers.
        * tree-stremaer-in.c (unpack_ts_type_common_value_fields):
        Update analogously.
        * tree-streamer-out.c (pack_ts_type_common_value_fields):
        Likewise.
        * print-tree.c (print_node): Print cxx-odr-p
        and string-flag.
        * tree.c (need_assembler_name_p): Also check that type
        is CXX_ODR_TYPE_P
        (verify_type_variant): Update verification of SRING_FLAG;
        also check CXX_ODR_P.
        * tree.h (ARRAY_OR_INTEGER_TYPE_CHECK): New macro.
        (TYPE_STRING_FLAG): Use it.
        (TYPE_CXX_ODR_P): New macro.

        * lto-common.c (compare_tree_sccs_1): Compare CXX_ODR_P;
        compare STRING_FLAG only for arrays and integers.

        * gcc-interface/decl.c (gnat_to_gnu_entity): Check that
        type is array or integer prior checking string flag.
        * gcc-interface/gigi.h (gnat_signed_type_for,
        maybe_character_value): Likewise.

        * c-common.c (braced_lists_to_strings): Check that
        type is array or integer prior checking string flag.

        * lex.c (cxx_make_type): Set TYPE_CXX_ODR_P.

        * dwarf2out.c (gen_array_type_die): First check that type
        is an array and then test string flag.

        * trans-expr.c (gfc_conv_substring): Check that
        type is array or integer prior checking string flag.
        (gfc_conv_string_parameter): Likewise.
        * trans-openmp.c (gfc_omp_scalar_p): Likewise.
        * trans.c (gfc_build_array_ref): Likewise.
Index: ada/gcc-interface/decl.c
===================================================================
--- ada/gcc-interface/decl.c    (revision 272353)
+++ ada/gcc-interface/decl.c    (working copy)
@@ -1855,7 +1855,9 @@ gnat_to_gnu_entity (Entity_Id gnat_entit
          = Has_Biased_Representation (gnat_entity);
 
       /* Do the same processing for Character subtypes as for types.  */
-      if (TYPE_STRING_FLAG (TREE_TYPE (gnu_type)))
+      if ((TREE_CODE (TREE_TYPE (gnu_type)) == INTEGER_TYPE
+          || TREE_CODE (TREE_TYPE (gnu_type)) == ARRAY_TYPE)
+         && TYPE_STRING_FLAG (TREE_TYPE (gnu_type)))
        {
          TYPE_NAME (gnu_type) = gnu_entity_name;
          TYPE_STRING_FLAG (gnu_type) = 1;
Index: ada/gcc-interface/gigi.h
===================================================================
--- ada/gcc-interface/gigi.h    (revision 272353)
+++ ada/gcc-interface/gigi.h    (working copy)
@@ -1138,7 +1138,8 @@ gnat_signed_type_for (tree type_node)
 static inline tree
 maybe_character_type (tree type)
 {
-  if (TYPE_STRING_FLAG (type) && !TYPE_UNSIGNED (type))
+  if (TREE_CODE (type) == INTEGER_TYPE
+      && TYPE_STRING_FLAG (type) && !TYPE_UNSIGNED (type))
     type = gnat_unsigned_type_for (type);
 
   return type;
@@ -1151,7 +1152,8 @@ maybe_character_value (tree expr)
 {
   tree type = TREE_TYPE (expr);
 
-  if (TYPE_STRING_FLAG (type) && !TYPE_UNSIGNED (type))
+  if (TREE_CODE (type) == INTEGER_TYPE
+      && TYPE_STRING_FLAG (type) && !TYPE_UNSIGNED (type))
     {
       type = gnat_unsigned_type_for (type);
       expr = convert (type, expr);
Index: c-family/c-common.c
===================================================================
--- c-family/c-common.c (revision 272353)
+++ c-family/c-common.c (working copy)
@@ -8847,7 +8847,8 @@ braced_lists_to_strings (tree type, tree
   else
     return ctor;
 
-  if (TYPE_STRING_FLAG (ttp))
+  if ((TREE_CODE (ttp) == ARRAY_TYPE || TREE_CODE (ttp) == INTEGER_TYPE)
+      && TYPE_STRING_FLAG (ttp))
     return braced_list_to_string (type, ctor);
 
   code = TREE_CODE (ttp);
Index: cp/lex.c
===================================================================
--- cp/lex.c    (revision 272353)
+++ cp/lex.c    (working copy)
@@ -884,6 +884,9 @@ cxx_make_type (enum tree_code code MEM_S
       CLASSTYPE_INTERFACE_ONLY (t) = finfo->interface_only;
     }
 
+  if (code == RECORD_TYPE || code == UNION_TYPE)
+    TYPE_CXX_ODR_P (t) = 1;
+
   return t;
 }
 
Index: dwarf2out.c
===================================================================
--- dwarf2out.c (revision 272353)
+++ dwarf2out.c (working copy)
@@ -21850,8 +21850,8 @@ gen_array_type_die (tree type, dw_die_re
 
   /* Emit DW_TAG_string_type for Fortran character types (with kind 1 only, as
      DW_TAG_string_type doesn't have DW_AT_type attribute).  */
-  if (TYPE_STRING_FLAG (type)
-      && TREE_CODE (type) == ARRAY_TYPE
+  if (TREE_CODE (type) == ARRAY_TYPE
+      && TYPE_STRING_FLAG (type)
       && is_fortran ()
       && TYPE_MODE (TREE_TYPE (type)) == TYPE_MODE (char_type_node))
     {
Index: fortran/trans-expr.c
===================================================================
--- fortran/trans-expr.c        (revision 272353)
+++ fortran/trans-expr.c        (working copy)
@@ -2309,7 +2309,9 @@ gfc_conv_substring (gfc_se * se, gfc_ref
        start.expr = gfc_evaluate_now (start.expr, &se->pre);
 
       /* Change the start of the string.  */
-      if (TYPE_STRING_FLAG (TREE_TYPE (se->expr)))
+      if ((TREE_CODE (TREE_TYPE (se->expr)) == ARRAY_TYPE
+          || TREE_CODE (TREE_TYPE (se->expr)) == INTEGER_TYPE)
+         && TYPE_STRING_FLAG (TREE_TYPE (se->expr)))
        tmp = se->expr;
       else
        tmp = build_fold_indirect_ref_loc (input_location,
@@ -9479,7 +9481,9 @@ gfc_conv_string_parameter (gfc_se * se)
       return;
     }
 
-  if (TYPE_STRING_FLAG (TREE_TYPE (se->expr)))
+  if ((TREE_CODE (TREE_TYPE (se->expr)) == ARRAY_TYPE
+       || TREE_CODE (TREE_TYPE (se->expr)) == INTEGER_TYPE)
+      && TYPE_STRING_FLAG (TREE_TYPE (se->expr)))
     {
       if (TREE_CODE (se->expr) != INDIRECT_REF)
        {
Index: fortran/trans-openmp.c
===================================================================
--- fortran/trans-openmp.c      (revision 272353)
+++ fortran/trans-openmp.c      (working copy)
@@ -1222,7 +1222,8 @@ gfc_omp_scalar_p (tree decl)
          || GFC_CLASS_TYPE_P (type))
        return false;
     }
-  if (TYPE_STRING_FLAG (type))
+  if ((TREE_CODE (type) == ARRAY_TYPE || TREE_CODE (type) == INTEGER_TYPE)
+      && TYPE_STRING_FLAG (type))
     return false;
   if (INTEGRAL_TYPE_P (type)
       || SCALAR_FLOAT_TYPE_P (type)
Index: fortran/trans.c
===================================================================
--- fortran/trans.c     (revision 272353)
+++ fortran/trans.c     (working copy)
@@ -418,7 +418,8 @@ gfc_build_array_ref (tree base, tree off
       tmp = gfc_build_addr_expr (pvoid_type_node, base);
       tmp = fold_build_pointer_plus_loc (input_location, tmp, offset);
       tmp = fold_convert (build_pointer_type (type), tmp);
-      if (!TYPE_STRING_FLAG (type))
+      if ((TREE_CODE (type) != INTEGER_TYPE && TREE_CODE (type) != ARRAY_TYPE)
+         || !TYPE_STRING_FLAG (type))
        tmp = build_fold_indirect_ref_loc (input_location, tmp);
       return tmp;
     }
Index: ipa-utils.h
===================================================================
--- ipa-utils.h (revision 272353)
+++ ipa-utils.h (working copy)
@@ -205,6 +205,8 @@ type_with_linkage_p (const_tree t)
   if (!TYPE_CONTEXT (t))
     return false;
 
+  gcc_checking_assert (TREE_CODE (t) == ENUMERAL_TYPE || TYPE_CXX_ODR_P (t));
+
   return true;
 }
 
@@ -240,7 +242,6 @@ odr_type_p (const_tree t)
   gcc_checking_assert (in_lto_p || flag_lto);
   return TYPE_NAME (t) && TREE_CODE (TYPE_NAME (t)) == TYPE_DECL
          && DECL_ASSEMBLER_NAME_SET_P (TYPE_NAME (t));
-  return false;
 }
 
 #endif  /* GCC_IPA_UTILS_H  */
Index: lto/lto-common.c
===================================================================
--- lto/lto-common.c    (revision 272353)
+++ lto/lto-common.c    (working copy)
@@ -1124,15 +1124,17 @@ compare_tree_sccs_1 (tree t1, tree t2, t
   if (CODE_CONTAINS_STRUCT (code, TS_TYPE_COMMON))
     {
       compare_values (TYPE_MODE);
-      compare_values (TYPE_STRING_FLAG);
       compare_values (TYPE_NEEDS_CONSTRUCTING);
       if (RECORD_OR_UNION_TYPE_P (t1))
        {
          compare_values (TYPE_TRANSPARENT_AGGR);
          compare_values (TYPE_FINAL_P);
+          compare_values (TYPE_CXX_ODR_P);
        }
       else if (code == ARRAY_TYPE)
        compare_values (TYPE_NONALIASED_COMPONENT);
+      if (code == ARRAY_TYPE || code == INTEGER_TYPE)
+        compare_values (TYPE_STRING_FLAG);
       if (AGGREGATE_TYPE_P (t1))
        compare_values (TYPE_TYPELESS_STORAGE);
       compare_values (TYPE_EMPTY_P);
Index: lto-streamer-out.c
===================================================================
--- lto-streamer-out.c  (revision 272353)
+++ lto-streamer-out.c  (working copy)
@@ -1143,7 +1143,6 @@ hash_tree (struct streamer_tree_cache_d
   if (CODE_CONTAINS_STRUCT (code, TS_TYPE_COMMON))
     {
       hstate.add_hwi (TYPE_MODE (t));
-      hstate.add_flag (TYPE_STRING_FLAG (t));
       /* TYPE_NO_FORCE_BLK is private to stor-layout and need
         no streaming.  */
       hstate.add_flag (TYPE_PACKED (t));
@@ -1154,9 +1153,12 @@ hash_tree (struct streamer_tree_cache_d
        {
          hstate.add_flag (TYPE_TRANSPARENT_AGGR (t));
          hstate.add_flag (TYPE_FINAL_P (t));
+          hstate.add_flag (TYPE_CXX_ODR_P (t));
        }
       else if (code == ARRAY_TYPE)
        hstate.add_flag (TYPE_NONALIASED_COMPONENT (t));
+      if (code == ARRAY_TYPE || code == INTEGER_TYPE)
+        hstate.add_flag (TYPE_STRING_FLAG (t));
       if (AGGREGATE_TYPE_P (t))
        hstate.add_flag (TYPE_TYPELESS_STORAGE (t));
       hstate.commit_flag ();
Index: print-tree.c
===================================================================
--- print-tree.c        (revision 272353)
+++ print-tree.c        (working copy)
@@ -601,7 +601,7 @@ print_node (FILE *file, const char *pref
       if (TYPE_NO_FORCE_BLK (node))
        fputs (" no-force-blk", file);
 
-      if (TYPE_STRING_FLAG (node))
+      if (code == ARRAY_TYPE && TYPE_STRING_FLAG (node))
        fputs (" string-flag", file);
 
       if (TYPE_NEEDS_CONSTRUCTING (node))
@@ -614,6 +614,11 @@ print_node (FILE *file, const char *pref
          && TYPE_REVERSE_STORAGE_ORDER (node))
        fputs (" reverse-storage-order", file);
 
+      if ((code == RECORD_TYPE
+          || code == UNION_TYPE)
+         && TYPE_CXX_ODR_P (node))
+       fputs (" cxx-odr-p", file);
+
       /* The transparent-union flag is used for different things in
         different nodes.  */
       if ((code == UNION_TYPE || code == RECORD_TYPE)
Index: tree-streamer-in.c
===================================================================
--- tree-streamer-in.c  (revision 272353)
+++ tree-streamer-in.c  (working copy)
@@ -372,7 +372,6 @@ unpack_ts_type_common_value_fields (stru
 
   mode = bp_unpack_machine_mode (bp);
   SET_TYPE_MODE (expr, mode);
-  TYPE_STRING_FLAG (expr) = (unsigned) bp_unpack_value (bp, 1);
   /* TYPE_NO_FORCE_BLK is private to stor-layout and need
      no streaming.  */
   TYPE_PACKED (expr) = (unsigned) bp_unpack_value (bp, 1);
@@ -383,9 +382,12 @@ unpack_ts_type_common_value_fields (stru
     {
       TYPE_TRANSPARENT_AGGR (expr) = (unsigned) bp_unpack_value (bp, 1);
       TYPE_FINAL_P (expr) = (unsigned) bp_unpack_value (bp, 1);
+      TYPE_CXX_ODR_P (expr) = (unsigned) bp_unpack_value (bp, 1);
     }
   else if (TREE_CODE (expr) == ARRAY_TYPE)
     TYPE_NONALIASED_COMPONENT (expr) = (unsigned) bp_unpack_value (bp, 1);
+  if (TREE_CODE (expr) == ARRAY_TYPE || TREE_CODE (expr) == INTEGER_TYPE)
+    TYPE_STRING_FLAG (expr) = (unsigned) bp_unpack_value (bp, 1);
   if (AGGREGATE_TYPE_P (expr))
     TYPE_TYPELESS_STORAGE (expr) = (unsigned) bp_unpack_value (bp, 1);
   TYPE_EMPTY_P (expr) = (unsigned) bp_unpack_value (bp, 1);
Index: tree-streamer-out.c
===================================================================
--- tree-streamer-out.c (revision 272353)
+++ tree-streamer-out.c (working copy)
@@ -319,7 +319,6 @@ pack_ts_type_common_value_fields (struct
      not necessary valid in a global context.
      Use the raw value previously set by layout_type.  */
   bp_pack_machine_mode (bp, TYPE_MODE_RAW (expr));
-  bp_pack_value (bp, TYPE_STRING_FLAG (expr), 1);
   /* TYPE_NO_FORCE_BLK is private to stor-layout and need
      no streaming.  */
   bp_pack_value (bp, TYPE_PACKED (expr), 1);
@@ -333,9 +332,12 @@ pack_ts_type_common_value_fields (struct
     {
       bp_pack_value (bp, TYPE_TRANSPARENT_AGGR (expr), 1);
       bp_pack_value (bp, TYPE_FINAL_P (expr), 1);
+      bp_pack_value (bp, TYPE_CXX_ODR_P (expr), 1);
     }
   else if (TREE_CODE (expr) == ARRAY_TYPE)
     bp_pack_value (bp, TYPE_NONALIASED_COMPONENT (expr), 1);
+  if (TREE_CODE (expr) == ARRAY_TYPE || TREE_CODE (expr) == INTEGER_TYPE)
+    bp_pack_value (bp, TYPE_STRING_FLAG (expr), 1);
   if (AGGREGATE_TYPE_P (expr))
     bp_pack_value (bp, TYPE_TYPELESS_STORAGE (expr), 1);
   bp_pack_value (bp, TYPE_EMPTY_P (expr), 1);
Index: tree.c
===================================================================
--- tree.c      (revision 272353)
+++ tree.c      (working copy)
@@ -5598,6 +5598,9 @@ need_assembler_name_p (tree decl)
          && decl == TYPE_NAME (TREE_TYPE (decl))
          && TYPE_MAIN_VARIANT (TREE_TYPE (decl)) == TREE_TYPE (decl)
          && !TYPE_ARTIFICIAL (TREE_TYPE (decl))
+         && ((TREE_CODE (TREE_TYPE (decl)) != RECORD_TYPE
+              && TREE_CODE (TREE_TYPE (decl)) != UNION_TYPE)
+             || TYPE_CXX_ODR_P (TREE_TYPE (decl)))
          && (type_with_linkage_p (TREE_TYPE (decl))
              || TREE_CODE (TREE_TYPE (decl)) == INTEGER_TYPE)
          && !variably_modified_type_p (TREE_TYPE (decl), NULL_TREE))
@@ -13881,7 +13884,10 @@ verify_type_variant (const_tree t, tree
      Ada also builds variants of types with different TYPE_CONTEXT.   */
   if ((!in_lto_p || !TYPE_FILE_SCOPE_P (t)) && 0)
     verify_variant_match (TYPE_CONTEXT);
-  verify_variant_match (TYPE_STRING_FLAG);
+  if (TREE_CODE (t) == ARRAY_TYPE || TREE_CODE (t) == INTEGER_TYPE)
+    verify_variant_match (TYPE_STRING_FLAG);
+  if (TREE_CODE (t) == RECORD_TYPE || TREE_CODE (t) == UNION_TYPE)
+    verify_variant_match (TYPE_CXX_ODR_P);
   if (TYPE_ALIAS_SET_KNOWN_P (t))
     {
       error ("type variant with %<TYPE_ALIAS_SET_KNOWN_P%>");
@@ -14627,12 +14633,6 @@ verify_type (const_tree t)
       error ("%<TYPE_CACHED_VALUES_P%> is set while it should not be");
       error_found = true;
     }
-  if (TYPE_STRING_FLAG (t)
-      && TREE_CODE (t) != ARRAY_TYPE && TREE_CODE (t) != INTEGER_TYPE)
-    {
-      error ("%<TYPE_STRING_FLAG%> is set on wrong type code");
-      error_found = true;
-    }
   
   /* ipa-devirt makes an assumption that TYPE_METHOD_BASETYPE is always
      TYPE_MAIN_VARIANT and it would be odd to add methods only to variatns
Index: tree.h
===================================================================
--- tree.h      (revision 272353)
+++ tree.h      (working copy)
@@ -439,6 +439,8 @@ extern void omp_clause_range_check_faile
   TREE_CHECK3 (T, RECORD_TYPE, UNION_TYPE, QUAL_UNION_TYPE)
 #define NOT_RECORD_OR_UNION_CHECK(T) \
   TREE_NOT_CHECK3 (T, RECORD_TYPE, UNION_TYPE, QUAL_UNION_TYPE)
+#define ARRAY_OR_INTEGER_TYPE_CHECK(T) \
+  TREE_CHECK2 (T, ARRAY_TYPE, INTEGER_TYPE)
 
 #define NUMERICAL_TYPE_CHECK(T)                                        \
   TREE_CHECK5 (T, INTEGER_TYPE, ENUMERAL_TYPE, BOOLEAN_TYPE, REAL_TYPE,        
\
@@ -2118,7 +2120,14 @@ extern machine_mode vector_type_mode (co
 /* If set in an ARRAY_TYPE, indicates a string type (for languages
    that distinguish string from array of char).
    If set in a INTEGER_TYPE, indicates a character type.  */
-#define TYPE_STRING_FLAG(NODE) (TYPE_CHECK (NODE)->type_common.string_flag)
+#define TYPE_STRING_FLAG(NODE) \
+       (ARRAY_OR_INTEGER_TYPE_CHECK (NODE)->type_common.string_flag)
+
+/* If set for RECORD_TYPE or UNION_TYPE it indicates that the type conforms
+   to the C++ one definition rule.  This is used for LTO canonical type
+   computation.  */
+#define TYPE_CXX_ODR_P(NODE) \
+       (RECORD_OR_UNION_CHECK (NODE)->type_common.string_flag)
 
 /* Nonzero in a VECTOR_TYPE if the frontends should not emit warnings
    about missing conversions to other vector types of the same size.  */

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