https://gcc.gnu.org/bugzilla/show_bug.cgi?id=59549
--- Comment #1 from Oleg Endo <olegendo at gcc dot gnu.org> --- I haven't checked, but it could be related to this. When shifts are expanded/combined on SH2 (no dynamic shifts), library function calls might be intially inserted but then removed again during combine/split1. If that happens, PR push/pop insns might appear, although a function doesn't contain any function call.