Right. It's UB. And that's why the optimization in question is about removing that check. The only reason the optimization is valid for a C compiler to do, is that it can assume dereferencing a null pointer lands you in UB land.
I'm sorry, either you are terrible at trying to explain things, or you have thoroughly misunderstood what all this is about. GCC cannot, under any circumstances or with any flags, remove an "if (ptr == NULL)" that happens before dereferencing the pointer.
What this flag is about, and what the kernel bug you mentioned (at least I think you're referring to this one) is about, was a bug that went "int foo = ptr->some_field; […] if (ptr == NULL) { return -EINVAL; }". And GCC removed the post-deref null pointer check, thus making the bug exploitable.
From the help text:
> if a pointer is checked after it has already been dereferenced, it cannot be null.
after. Only applies after. A check before dereferencing can never be removed by the compiler.
Obviously.