The presence or absence of an inline variable (as well as formal parameter) with only an abstract_origin ref (without DW_AT_location) should not change the location coverage.
It means, for both:
DW_TAG_inlined_subroutine DW_AT_abstract_origin (0x0000004e "f") DW_AT_low_pc (0x0000000000000010) DW_AT_high_pc (0x0000000000000013) DW_TAG_formal_parameter DW_AT_abstract_origin (0x0000005a "b") NULL
and
DW_TAG_inlined_subroutine DW_AT_abstract_origin (0x0000004e "f") DW_AT_low_pc (0x0000000000000010) DW_AT_high_pc (0x0000000000000013) NULL
we should report 0% location coverage. If we add DW_AT_location, for both cases the coverage should be improved.
Could I request a third inlining site with no DIE at all for this variable -- that'll ensure we test the behaviour that D94976 is trying to create.