A function that can be and is inlined does not behave like a function in numerous respects. This doesn’t surprise me at all that the symbol disappears in this case.
I suspect that the underlying behavior is arising from needs of the CUDA compilation trajectory. I won’t be able to explain every nuance.
You’re welcome to file a bug. It wouldn’t surprise me if the bug is not actionable due to some specific need of the CUDA compilation trajectory.