https://gcc.gnu.org/bugzilla/show_bug.cgi?id=66122
--- Comment #5 from Markus Trippelsdorf <trippels at gcc dot gnu.org> --- The last time I looked at the kernel build with -Os, all cases were simply caused by: ipa-inline.c: 820 /* If call is cold, do not inline when function body would grow. */ 821 else if (!e->maybe_hot_p () 822 && (growth >= MAX_INLINE_INSNS_SINGLE 823 || growth_likely_positive (callee, growth))) 824 { 825 e->inline_failed = CIF_UNLIKELY_CALL; 826 want_inline = false; 827 } 828 }