$ cat test.c

struct A
{
  char x[0xffffffff];
};

extern void foo(struct A);

struct A a;

void main(void)
{
  foo(a);
}

--------------------------------

$ gcc-sp12 --version
gcc (GCC) 12.0.0 20210627 (experimental)
Copyright (C) 2021 Free Software Foundation, Inc.
This is free software; see the source for copying conditions.  There is NO
warranty; not even for MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.

--------------------------------

$ gcc-sp12 test.c 
test.c: In function ‘main’:
test.c:13:3: sorry, unimplemented: passing too large argument on stack
   13 |   foo(a);
      |   ^~~~~~
during RTL pass: expand
test.c:13:3: internal compiler error: in expand_call, at calls.c:4986
0x6a0164 expand_call(tree_node*, rtx_def*, int)
	../../gcc-12-20210627/gcc/calls.c:4986
0xafcb9e expand_expr_real_1(tree_node*, rtx_def*, machine_mode, expand_modifier, rtx_def**, bool)
	../../gcc-12-20210627/gcc/expr.c:11442
0x9d7b3b expand_expr
	../../gcc-12-20210627/gcc/expr.h:301
0x9d7b3b expand_call_stmt
	../../gcc-12-20210627/gcc/cfgexpand.c:2846
0x9d7b3b expand_gimple_stmt_1
	../../gcc-12-20210627/gcc/cfgexpand.c:3877
0x9d7b3b expand_gimple_stmt
	../../gcc-12-20210627/gcc/cfgexpand.c:4041
0x9dd8c3 expand_gimple_basic_block
	../../gcc-12-20210627/gcc/cfgexpand.c:6083
0x9df677 execute
	../../gcc-12-20210627/gcc/cfgexpand.c:6809
Please submit a full bug report,
with preprocessed source if appropriate.
Please include the complete backtrace with any bug report.
See <https://gcc.gnu.org/bugs/> for instructions.

--------------------------------

$ gcc-sp11 --version
gcc (GCC) 11.1.1 20210619
Copyright (C) 2021 Free Software Foundation, Inc.
This is free software; see the source for copying conditions.  There is NO
warranty; not even for MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.

--------------------------------

$ gcc-sp11 test.c 
test.c: In function ‘main’:
test.c:13:3: sorry, unimplemented: passing too large argument on stack
   13 |   foo(a);
      |   ^~~~~~
test.c:13: confused by earlier errors, bailing out