https://gcc.gnu.org/bugzilla/show_bug.cgi?id=105618
--- Comment #3 from Richard Biener <rguenth at gcc dot gnu.org> --- There was quite some massaging in handling of PHI uses, notably we now have /* For PHI nodes the block we know sth about is the incoming block with the use. */ if (gimple_code (use_stmt) == GIMPLE_PHI) { /* In case the PHI node post-dominates the current insert location we can disregard it. But make sure it is not dominating it as well as can happen in a CFG cycle. */ if (commondom != bb && !dominated_by_p (CDI_DOMINATORS, commondom, bb) && dominated_by_p (CDI_POST_DOMINATORS, commondom, bb) /* If the blocks are possibly within the same irreducible cycle the above check breaks down. */ && !((bb->flags & commondom->flags & BB_IRREDUCIBLE_LOOP) && bb->loop_father == commondom->loop_father) && !((commondom->flags & BB_IRREDUCIBLE_LOOP) && flow_loop_nested_p (commondom->loop_father, bb->loop_father)) && !((bb->flags & BB_IRREDUCIBLE_LOOP) && flow_loop_nested_p (bb->loop_father, commondom->loop_father))) continue; and already the first !dominated_by_p (CDI_DOMINATORS, commondom, bb) check makes us not consider the sink opportunity. That was introduced as part of the fix for PR97330.