[Bug middle-end/104436] spurious -Wdangling-pointer assigning local address to a class passed by value

[rguenth at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=104436

--- Comment #2 from Richard Biener <rguenth at gcc dot gnu.org> ---
DECL_BY_REFERENCE on the PARM_DECL tells you that indeed (not on the fndecl).