Optimized IR:
/*=====================================================*
 *                       WARNING                       *
 *  Solidity to Yul compilation is still EXPERIMENTAL  *
 *       It can result in LOSS OF FUNDS or worse       *
 *                !USE AT YOUR OWN RISK!               *
 *=====================================================*/

/// @use-src 0:"ir_compiler_subobjects/input.sol"
object "C_3" {
    code {
        {
            /// @src 0:82:95  "contract C {}"
            let _1 := memoryguard(0x80)
            mstore(64, _1)
            if callvalue() { revert(0, 0) }
            let _2 := datasize("C_3_deployed")
            codecopy(_1, dataoffset("C_3_deployed"), _2)
            return(_1, _2)
        }
    }
    /// @use-src 0:"ir_compiler_subobjects/input.sol"
    object "C_3_deployed" {
        code {
            {
                /// @src 0:82:95  "contract C {}"
                revert(0, 0)
            }
        }
        data ".metadata" hex"<BYTECODE REMOVED>"
    }
}

Optimized IR:
/*=====================================================*
 *                       WARNING                       *
 *  Solidity to Yul compilation is still EXPERIMENTAL  *
 *       It can result in LOSS OF FUNDS or worse       *
 *                !USE AT YOUR OWN RISK!               *
 *=====================================================*/

/// @use-src 0:"ir_compiler_subobjects/input.sol"
object "D_16" {
    code {
        {
            /// @src 0:96:165  "contract D {..."
            let _1 := memoryguard(0x80)
            mstore(64, _1)
            if callvalue() { revert(0, 0) }
            let _2 := datasize("D_16_deployed")
            codecopy(_1, dataoffset("D_16_deployed"), _2)
            return(_1, _2)
        }
    }
    /// @use-src 0:"ir_compiler_subobjects/input.sol"
    object "D_16_deployed" {
        code {
            {
                /// @src 0:96:165  "contract D {..."
                let _1 := memoryguard(0x80)
                mstore(64, _1)
                if iszero(lt(calldatasize(), 4))
                {
                    let _2 := 0
                    if eq(0x26121ff0, shr(224, calldataload(_2)))
                    {
                        if callvalue() { revert(_2, _2) }
                        if slt(add(calldatasize(), not(3)), _2) { revert(_2, _2) }
                        /// @src 0:149:156  "new C()"
                        let _3 := datasize("C_3")
                        let _4 := add(_1, _3)
                        if or(gt(_4, 0xffffffffffffffff), lt(_4, _1))
                        {
                            /// @src 0:96:165  "contract D {..."
                            mstore(_2, shl(224, 0x4e487b71))
                            mstore(4, 0x41)
                            revert(_2, 0x24)
                        }
                        /// @src 0:149:156  "new C()"
                        datacopy(_1, dataoffset("C_3"), _3)
                        if iszero(create(/** @src 0:96:165  "contract D {..." */ _2, /** @src 0:149:156  "new C()" */ _1, sub(_4, _1)))
                        {
                            /// @src 0:96:165  "contract D {..."
                            let pos := mload(64)
                            returndatacopy(pos, _2, returndatasize())
                            revert(pos, returndatasize())
                        }
                        return(mload(64), _2)
                    }
                }
                revert(0, 0)
            }
        }
        /// @use-src 0:"ir_compiler_subobjects/input.sol"
        object "C_3" {
            code {
                {
                    /// @src 0:82:95  "contract C {}"
                    let _1 := memoryguard(0x80)
                    mstore(64, _1)
                    if callvalue() { revert(0, 0) }
                    let _2 := datasize("C_3_deployed")
                    codecopy(_1, dataoffset("C_3_deployed"), _2)
                    return(_1, _2)
                }
            }
            /// @use-src 0:"ir_compiler_subobjects/input.sol"
            object "C_3_deployed" {
                code {
                    {
                        /// @src 0:82:95  "contract C {}"
                        revert(0, 0)
                    }
                }
                data ".metadata" hex"<BYTECODE REMOVED>"
            }
        }
        data ".metadata" hex"<BYTECODE REMOVED>"
    }
}