[Bug middle-end/110378] IPA-SRA for destructors

[jamborm at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=110378

--- Comment #2 from Martin Jambor <jamborm at gcc dot gnu.org> ---
Created attachment 55663
  --> https://gcc.gnu.org/bugzilla/attachment.cgi?id=55663&action=edit
Simplest testcase

The PR 109849 testcase behavior changes over time, so I prepared three
specialized for this PR.  This one is simplest, just making sure a clobber is
not considered a write for the purposes of IPA-SRA parameter splitting.