In DwarfDebug::collectEntityInfo(), if the label entity is processed in DbgLabels list, it means the label is not optimized out. There is no need to generate debug info for it with null position.
The bug is reported by vext01 in https://reviews.llvm.org/D45045#1190748
If this processes only variables, why return a set of InlinedEntities instead of InlinedVariables?