Currently, the DWARF table does not contain DW_AT_decl_line in the DW_TAG_subprogram entries, i.e. the source code line number of the function definition is not listed in the DWARF entry of said function. I propose to add this information to the DWARF table.
DW_AT_decl_line of functions is needed to convert absolute line numbers into relative line numbers w.r.t. to the first line of the function from DWARF information. Such information is useful in the context of PGO.