https://gcc.gnu.org/bugzilla/show_bug.cgi?id=92264
--- Comment #30 from Jakub Jelinek <jakub at gcc dot gnu.org> --- Or perhaps just do: --- gcc/var-tracking.c.jj 2020-01-12 11:54:38.532381439 +0100 +++ gcc/var-tracking.c 2020-03-19 15:49:19.457340470 +0100 @@ -6112,7 +6112,8 @@ add_stores (rtx loc, const_rtx expr, voi } if (loc == stack_pointer_rtx - && maybe_ne (hard_frame_pointer_adjustment, -1) + && (maybe_ne (hard_frame_pointer_adjustment, -1) + || (!frame_pointer_needed && !ACCUMULATE_OUTGOING_ARGS)) && preserve) cselib_set_value_sp_based (v); and with that, retry the statistics gathering to see if now everything > 100 is NULL?