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I found that when not using the flash -mcpu=8540, the mtcrf instructions is used instead and the kernel boots.
The P1014 core is e500v2.
See the E500 Core Reference Manual:
https://www.nxp.com/docs/en/reference-manual/E500CORERM.pdf
This manual does not have information about problem for using the mtcrtf instruction.
I found that when not using the flash -mcpu=8540, the mtcrf instructions is used instead and the kernel boots.
I noticed that when I build our boot loader with gcc 10.2.0, the instruction used is mtcrf not mtocrf.
So I wonder it it is a gcc argument that control its use.
NXP offers SDK 1.9 for the P1010RDB board. Linux kernel of this SDK is 3.12.37. This SDK provides toolchain for application building.
NXP offers also CodeWarrior for Linux application building:
See also the following pages about using CodeWarrior for Linux kernel debugging:
https://community.nxp.com/t5/CodeWarrior-for-QorIQ/Linux-Kernel-Debugging/td-p/226107
https://www.nxp.com/docs/en/user-guide/EPPCELINUXUG.pdf
Upsteam gcc has posted a patch which will did not make it to gcc 11 but will come later.