Not sure yet if a regression or not. Also not sure if it's an ia64-specific failure of more generic problem. We have a few similar bugs on other targets.

Reduced reproducer:

int OPENSSL_sk_push();
void ERR_put_error();
typedef struct {
  int modified;
} ASN1_ENCODING;
int sk_X509_REVOKED_push(int *sk) {
  int ptr = 0;
  return OPENSSL_sk_push(sk, ptr);
}
struct X509_crl_info_st {
  int *revoked;
  ASN1_ENCODING enc;
} X509_CRL_add0_revoked_crl;
int X509_CRL_add0_revoked() {
  struct X509_crl_info_st *inf = &X509_CRL_add0_revoked_crl;
  if (inf->revoked == 0)
    ERR_put_error();
  if (inf->revoked == 0 || sk_X509_REVOKED_push(inf->revoked)) {
    ERR_put_error(0, 0, "");
    return 0;
  }
  inf->enc.modified = 1;
  return 1;
}

$ ia64-unknown-linux-gnu-gcc -Wall -O3 -c x_crl.o.c -o bug.o -g2
during RTL pass: mach
x_crl.o.c: In function 'X509_CRL_add0_revoked':
x_crl.o.c:25:1: internal compiler error: in create_block_for_bookkeeping, at sel-sched.cc:4549
   25 | }
      | ^
0x684775 create_block_for_bookkeeping
        ../../gcc-12-20220410/gcc/sel-sched.cc:4549
0x684775 find_place_for_bookkeeping
        ../../gcc-12-20220410/gcc/sel-sched.cc:4686
0x684775 generate_bookkeeping_insn
        ../../gcc-12-20220410/gcc/sel-sched.cc:4786
0x684775 move_op_at_first_insn
        ../../gcc-12-20220410/gcc/sel-sched.cc:6063
0xdbb488 code_motion_path_driver
        ../../gcc-12-20220410/gcc/sel-sched.cc:6657
0xdbb856 code_motion_process_successors
        ../../gcc-12-20220410/gcc/sel-sched.cc:6342
0xdbb856 code_motion_path_driver
        ../../gcc-12-20220410/gcc/sel-sched.cc:6608
0xdbbf48 move_op
        ../../gcc-12-20220410/gcc/sel-sched.cc:6702
0xdbbf48 move_exprs_to_boundary
        ../../gcc-12-20220410/gcc/sel-sched.cc:5223
0xdbbf48 schedule_expr_on_boundary
        ../../gcc-12-20220410/gcc/sel-sched.cc:5436
0xdbf843 fill_insns
        ../../gcc-12-20220410/gcc/sel-sched.cc:5578
0xdbf843 schedule_on_fences
        ../../gcc-12-20220410/gcc/sel-sched.cc:7353
0xdbf843 sel_sched_region_2
        ../../gcc-12-20220410/gcc/sel-sched.cc:7491
0xdc0cc6 sel_sched_region_1
        ../../gcc-12-20220410/gcc/sel-sched.cc:7533
0xdc22fb sel_sched_region(int)
        ../../gcc-12-20220410/gcc/sel-sched.cc:7634
0xdc22fb sel_sched_region(int)
        ../../gcc-12-20220410/gcc/sel-sched.cc:7619
0xdc24d9 run_selective_scheduling()
        ../../gcc-12-20220410/gcc/sel-sched.cc:7720
0x1163d7c ia64_reorg
        ../../gcc-12-20220410/gcc/config/ia64/ia64.cc:9859
0xd8e909 execute
        ../../gcc-12-20220410/gcc/reorg.cc:3927

$ ia64-unknown-linux-gnu-gcc -v |& unnix
Using built-in specs.
COLLECT_GCC=/<<NIX>>/ia64-unknown-linux-gnu-stage-final-gcc-debug-12.0.0/bin/ia64-unknown-linux-gnu-gcc
COLLECT_LTO_WRAPPER=/<<NIX>>/ia64-unknown-linux-gnu-stage-final-gcc-debug-12.0.0/libexec/gcc/ia64-unknown-linux-gnu/12.0.1/lto-wrapper
Target: ia64-unknown-linux-gnu
Configured with:
Thread model: posix
Supported LTO compression algorithms: zlib
gcc version 12.0.1 20220410 (experimental) (GCC)