With link-time optimizations enabled, resulting DWARF may end up containing cross CU references (through the DW_AT_abstract_origin attribute).
Consider the following example:
// sum.c
__attribute__((always_inline)) int sum(int a, int b)
{
     return a + b;
}
// main.c
extern int sum(int, int);
int main()
{
     int a = 5, b = 10, c = sum(a, b);
     return 0;
}Compiled as follows:
$ clang -g -flto -fuse-ld=lld main.c sum.c -o mainResults in the following DWARF:
-- sum.c CU: abstract instance tree
...
0x000000b0:   DW_TAG_subprogram
                DW_AT_name	("sum")
                DW_AT_decl_file	("sum.c")
                DW_AT_decl_line	(1)
                DW_AT_prototyped	(true)
                DW_AT_type	(0x000000d3 "int")
                DW_AT_external	(true)
                DW_AT_inline	(DW_INL_inlined)
0x000000bc:     DW_TAG_formal_parameter
                  DW_AT_name	("a")
                  DW_AT_decl_file	("sum.c")
                  DW_AT_decl_line	(1)
                  DW_AT_type	(0x000000d3 "int")
0x000000c7:     DW_TAG_formal_parameter
                  DW_AT_name	("b")
                  DW_AT_decl_file	("sum.c")
                  DW_AT_decl_line	(1)
                  DW_AT_type	(0x000000d3 "int")
...
-- main.c CU: concrete inlined instance tree
...
0x0000006d:     DW_TAG_inlined_subroutine
                  DW_AT_abstract_origin	(0x00000000000000b0 "sum")
                  DW_AT_low_pc	(0x00000000002016ef)
                  DW_AT_high_pc	(0x00000000002016f1)
                  DW_AT_call_file	("main.c")
                  DW_AT_call_line	(5)
                  DW_AT_call_column	(0x19)
0x00000081:       DW_TAG_formal_parameter
                    DW_AT_location	(DW_OP_reg0 RAX)
                    DW_AT_abstract_origin	(0x00000000000000bc "a")
0x00000088:       DW_TAG_formal_parameter
                    DW_AT_location	(DW_OP_reg2 RCX)
                    DW_AT_abstract_origin	(0x00000000000000c7 "b")
...Note that each entry within the concrete inlined instance tree in the main.c CU has a DW_AT_abstract_origin attribute which refers to a corresponding entry within the abstract instance tree in the sum.c CU.
llvm-dwarfdump --statistics did not properly report DW_TAG_formal_parameters/DW_TAG_variables from concrete inlined instance trees which had 0% location coverage and which referred to a different CU, mainly because information about abstract instance trees and their parameters/variables was stored locally - just for the currently processed CU, rather than globally - for all CUs.
In particular, if the concrete inlined instance tree from the example above was to look like this (i.e. parameter b has 0% location coverage, hence why it's missing):
0x0000006d:     DW_TAG_inlined_subroutine
                  DW_AT_abstract_origin	(0x00000000000000b0 "sum")
                  DW_AT_low_pc	(0x00000000002016ef)
                  DW_AT_high_pc	(0x00000000002016f1)
                  DW_AT_call_file	("main.c")
                  DW_AT_call_line	(5)
                  DW_AT_call_column	(0x19)
0x00000081:       DW_TAG_formal_parameter
                    DW_AT_location	(DW_OP_reg0 RAX)
                    DW_AT_abstract_origin	(0x00000000000000bc "a")llvm-dwarfdump --statistics would have not reported b as such.
All these should also start with double ';;'