https://gcc.gnu.org/bugzilla/show_bug.cgi?id=125187

--- Comment #12 from Sam James <sjames at gcc dot gnu.org> ---
(In reply to Sam James from comment #11)
> Yes, as it has no IR, e.g. function bodies are not available when linking is
> done.

When you pass -flto, it doesn't create a full regular object, it creates an
object containing IR.

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