ADDITIONAL SYSTEM INFORMATION :
OS: Ubuntu18.04
$ java -version
openjdk version "20-internal" 2023-03-21
OpenJDK Runtime Environment (fastdebug build 20-internal-adhoc.root.jdk)
OpenJDK 64-Bit Server VM (fastdebug build 20-internal-adhoc.root.jdk, mixed mode, sharing)

A DESCRIPTION OF THE PROBLEM :
This configuration fails:

$ CONF=linux-x86_64-server-fastdebug make test TEST=compiler/c2/Test7179138_1.java TEST_VM_OPTS="-XX:+AlwaysIncrementalInline"

# To suppress the following error report, specify this argument
# after -XX: or in .hotspotrc: SuppressErrorAt=/cfgnode.cpp:1946
#
# A fatal error has been detected by the Java Runtime Environment:
#
# Internal Error (/home/root/jdk/src/hotspot/share/opto/cfgnode.cpp:1946), pid=24389, tid=24404
# assert(r != __null && r->is_Region()) failed: this phi must have a region
#
# JRE version: OpenJDK Runtime Environment (20.0) (fastdebug build 20-internal-adhoc.root.jdk)
# Java VM: OpenJDK 64-Bit Server VM (fastdebug 20-internal-adhoc.root.jdk, mixed mode, sharing, compressed oops, compressed class ptrs, g1 gc, linux-amd64)
# Problematic frame:
# V [libjvm.so+0x8af375] PhiNode::Ideal(PhaseGVN*, bool)+0x85

Besides, the following cases failed with "-XX:+AlwaysIncrementalInline":
compiler/ciReplay/TestInliningProtectionDomain.java
compiler/intrinsics/klass/CastNullCheckDroppingsTest.java
compiler/uncommontrap/Decompile.java