What follows is my logic. Can anybody please comment disagree or agree ?
Looking at the definition:
"If HARD_REGNO_MODE_OK (r, mode1) and HARD_REGNO_MODE_OK (r, mode2) are always the same for any r, then MODES_TIEABLE_P (mode1, mode2) should be nonzero."
MODES_TIEABLE_P= 0 would be correct.
However, I think the definition might be misleading.
The AVR only has h/w byte QI registers. Other sizes are formed by concatenation (e.g. r4(SI) is r4+r5+r6+r7). Everything including Stack and Frame Pointers is byte accessible.
HARD_REGNO_MODE_OK (r, mode1) does differ as HImode registers (and larger) must be aligned on even register numbers.
This alignment does not prevent a register being accessed in any equally
sized or smaller mode. (which I believe is the true definition for MODES_TIEABLE_P)
I dont believe a paradoxical subreg type situation would ever be presented to final code generation (if it were it would be relatively easy to handle). Similary, I dont believe gcc would try to take un-aligned access (say the two middle bytes out of a SImode register).
So given that all possible accesses will either not happen or be valid, I think MODES_TIEABLE_P should be safely NONZERO for optimal code and the definition clarified accordingly.
On the otherhand I could be wrong?