Hi!

And here is incremental (for now tested just on the new testcases)
patch to avoid VRP etc. to replace lhs of musttail call with something else.

2025-01-15  Jakub Jelinek  <ja...@redhat.com>

        PR tree-optimization/118430
        * tree-ssa-propagate.cc (may_propagate_copy): Return false if dest
        is lhs of an [[gnu::musttail]] call.
        (substitute_and_fold_dom_walker::before_dom_children): Formatting fix.

        * c-c++-common/musttail14.c: Expect lhs on the must tail call calls.

--- gcc/tree-ssa-propagate.cc.jj        2025-01-02 11:23:02.000000000 +0100
+++ gcc/tree-ssa-propagate.cc   2025-01-15 11:34:38.554602529 +0100
@@ -870,7 +870,7 @@ substitute_and_fold_dom_walker::before_d
        }
       /* Also fold if we want to fold all statements.  */
       else if (substitute_and_fold_engine->fold_all_stmts
-         && fold_stmt (&i, follow_single_use_edges))
+              && fold_stmt (&i, follow_single_use_edges))
        {
          did_replace = true;
          stmt = gsi_stmt (i);
@@ -1081,6 +1081,13 @@ may_propagate_copy (tree dest, tree orig
   if (TREE_CODE (dest) == SSA_NAME && virtual_operand_p (dest))
     return false;
 
+  /* Keep lhs of [[gnu::musttail]] calls as is, those need to be still
+     tail callable.  */
+  if (TREE_CODE (dest) == SSA_NAME
+      && is_gimple_call (SSA_NAME_DEF_STMT (dest))
+      && gimple_call_must_tail_p (as_a <gcall *> (SSA_NAME_DEF_STMT (dest))))
+    return false;
+
   /* Anything else is OK.  */
   return true;
 }
--- gcc/testsuite/c-c++-common/musttail14.c.jj  2025-01-15 11:32:58.048016223 
+0100
+++ gcc/testsuite/c-c++-common/musttail14.c     2025-01-15 11:33:30.982552975 
+0100
@@ -1,9 +1,9 @@
 /* PR tree-optimization/118430 */
 /* { dg-do compile { target musttail } } */
 /* { dg-options "-O2 -fdump-tree-optimized" } */
-/* { dg-final { scan-tree-dump-times "  bar \\\(\[^\n\r]\*\\\); \\\[tail 
call\\\] \\\[must tail call\\\]" 1 "optimized" } } */
-/* { dg-final { scan-tree-dump-times "  freddy \\\(\[^\n\r]\*\\\); \\\[tail 
call\\\] \\\[must tail call\\\]" 1 "optimized" } } */
-/* { dg-final { scan-tree-dump-times "  (?:bar|freddy) \\\(\[^\n\r]\*\\\); 
\\\[tail call\\\]" 2 "optimized" } } */
+/* { dg-final { scan-tree-dump-times "  \[^\n\r]* = bar \\\(\[^\n\r]\*\\\); 
\\\[tail call\\\] \\\[must tail call\\\]" 1 "optimized" } } */
+/* { dg-final { scan-tree-dump-times "  \[^\n\r]* = freddy \\\(\[^\n\r]\*\\\); 
\\\[tail call\\\] \\\[must tail call\\\]" 1 "optimized" } } */
+/* { dg-final { scan-tree-dump-not "  (?:bar|freddy) \\\(\[^\n\r]\*\\\); 
\\\[tail call\\\]" "optimized" } } */
 
 __attribute__ ((noipa)) void
 foo (int x)

        Jakub

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