PR lto/60404
	* cfgexpand.c (expand_used_vars): Do not assume all SSA_NAMEs
	of PARM/RESULT_DECLs must be coalesced with optimize && in_lto_p.
	* tree-ssa-coalesce.c (coalesce_ssa_name): Use MUST_COALESCE_COST - 1
	cost for in_lto_p.

	* gcc.dg/lto/pr60404_0.c: New test.
	* gcc.dg/lto/pr60404_1.c: New file.
	* gcc.dg/lto/pr60404_2.c: New file.

From-SVN: r208340