Comment # 1 on bug 1073187 from Richard Biener

The functions you annotate are static and thus may be optimized out by the
compiler for example via inlining.  You could say if a section is omitted
then it's size is zero (the function was inlined somewhere you don't account
separately).

You could "deal" with this by using -fno-inline to disable any inlining.  But
then for example IPA optimization might choose to duplicate such function,
specalizing it for a caller with constant arguments for example.  Then such
section would have two copies of the function.  -fno-ipa-cp-clone would avoid
that.

Note this isn't a bug thus bugzilla isn't really the correct forum to ask this
kind of questions.