I ask here before reporting on mantis, maybe I overlooked something

program Test_Record_var_param;
type
   TFoo = record
     a,b: Integer;
   end;
   PFoo = ^TFoo;
var
   r1, r2: TFoo;
   p1, p2: PFoo;
begin
   P1 := @r1;
   P2 := @r1;
end.

objdump.exe -Wia Test_Record_var_param.exe

Shows an dwarf entry
<1><f1>: Abbrev Number: 7 (DW_TAG_reference_type)
<f2> DW_AT_type : <0xcb>

This entry is not referenced by any other entry. IT seems unused. Also (afaik) there should not be a DW_TAG_reference_type, as P1 and P2 are DW_TAG_pointer_type

Reference types are generated for every type to use when a call-by- reference parameter with this type exists. This is by design.

Jonas