tree-sra: Avoid SRAing arguments to a function returning_twice (PR 117142)

tree-sra: Avoid SRAing arguments to a function returning_twice (PR 117142)

PR 117142 shows that the current SRA probably never worked reliably
with arguments passed to a function returning twice, because it then
creates statements before the call which however needs to be at the
beginning of a basic block.

While it should be possible to make at least the case of passing
arguments by value work with SRA (the statements would need to be put
just on the non-abnormal edges leading to the BB), this would mean
large surgery of function sra_modify_expr and I guess the time would
better be spent re-organizing the whole pass.

gcc/ChangeLog:

2024-10-21  Martin Jambor  <mjambor@suse.cz>

	PR tree-optimization/117142
	* tree-sra.cc (build_access_from_call_arg): Disqualify any
	candidate passed to a function returning twice.

gcc/testsuite/ChangeLog:

2024-10-21  Martin Jambor  <mjambor@suse.cz>

	PR tree-optimization/117142
	* gcc.dg/tree-ssa/pr117142.c: New test.