https://gcc.gnu.org/bugzilla/show_bug.cgi?id=121936
--- Comment #8 from Iain Sandoe <iains at gcc dot gnu.org> --- <some speculation> really a CWG person needs to comment here. Richard Smith coined the term "Refinements" which (AFAIU) describes the idea that one can have ODR-compatible versions of a function with different behaviours (e.g. optimised differently). We are, perhaps, used to the idea that "behaviour" is what we see at an ABI boundary and that the sum of ODR + ABI is enough to guarantee equivalence. However, early in the optimiser - perhaps we are looking across an ABI boundary (to another function) but at a point where the ABI mandates have not been applied? </some speculation>
