[ spinoff of https://gcc.gnu.org/bugzilla/show_bug.cgi?id=95360 ]

Consider test-case:
...
$ cat small.c
unsigned int b,d;
static int c[1][2] = {{0, 1}};

int main() {
  for (; d<1; d++)
    for (; b<1; b++)
      c[b][d+1] = 0;

  return 0;
}
...

Compiled like so:
...
$ gcc-10 -O0 -g small.c
...

When stepping through the program, we go straight from line 5 to line 7:
...
Temporary breakpoint 1 at 0x400496: file small.c, line 5.
Starting program: /home/vries/a.out 

Temporary breakpoint 1, main () at small.c:5
5         for (; d<1; d++)
(gdb) n
7             c[b][d+1] = 0;
...

If we disable the filtering in dwarf_record_line_p, we have instead:
...
Temporary breakpoint 1 at 0x400496: file small.c, line 5.
Starting program: /home/vries/a.out 

Temporary breakpoint 1, main () at small.c:5
5         for (; d<1; d++)
(gdb) n
6           for (; b<1; b++)
(gdb) n
7             c[b][d+1] = 0;
...