Surya's recent patch to IRA improves the code for sh/pr54602-1.c slightly.
Specifically it's able to eliminate a save/restore in the prologue/epilogue and
a bit of register shuffling.
As a result there literally aren't any insns that can be used to fill the delay
slot of the return, so a nop gets emitted and the test fails.
Given there literally aren't any insns to move into the delay slot, the best
course of action is to just drop the test.