https://gcc.gnu.org/bugzilla/show_bug.cgi?id=121159
--- Comment #21 from Jakub Jelinek <jakub at gcc dot gnu.org> --- I must say I'm not sure how musttail calls work at all on SPARC at -O0. The thing is sparc_function_ok_for_sibcall depends on flag_delayed_branch and that is only enabled by default for -O1 and higher. Perhaps we need to enable some subset of delayed branch processing in cfun->has_musttail functions even if !flag_delayed_branch? As a temporary workaround, perhaps the test could have /* { dg-additional-options "-fdelayed-branch" { target sparc*-*-* } } */ or so.