Optimized IR:
/// @use-src 0:"ir_compiler_inheritance_nosubobjects/input.sol"
object "C_7" {
    code {
        {
            /// @src 0:82:117  "contract C {..."
            let _1 := memoryguard(0x80)
            mstore(64, _1)
            if callvalue() { revert(0, 0) }
            let _2 := datasize("C_7_deployed")
            codecopy(_1, dataoffset("C_7_deployed"), _2)
            return(_1, _2)
        }
    }
    /// @use-src 0:"ir_compiler_inheritance_nosubobjects/input.sol"
    object "C_7_deployed" {
        code {
            {
                /// @src 0:82:117  "contract C {..."
                revert(0, 0)
            }
        }
        data ".metadata" hex"<BYTECODE REMOVED>"
    }
}

Optimized IR:
/// @use-src 0:"ir_compiler_inheritance_nosubobjects/input.sol"
object "D_10" {
    code {
        {
            /// @src 0:118:137  "contract D is C {..."
            let _1 := memoryguard(0x80)
            mstore(64, _1)
            if callvalue() { revert(0, 0) }
            let _2 := datasize("D_10_deployed")
            codecopy(_1, dataoffset("D_10_deployed"), _2)
            return(_1, _2)
        }
    }
    /// @use-src 0:"ir_compiler_inheritance_nosubobjects/input.sol"
    object "D_10_deployed" {
        code {
            {
                /// @src 0:118:137  "contract D is C {..."
                revert(0, 0)
            }
        }
        data ".metadata" hex"<BYTECODE REMOVED>"
    }
}