foo.erl

%% When compiled with: erlc +bin_opt_info foo.erl
%%
%% It prints:
%%
%% foo.erl:13: Warning: NOT OPTIMIZED: compiler limitation: instruction {get_map_elements,
%%                                      {f,3},
%%                                      {x,1},
%%                                      {list,[{atom,state},{x,6}]}} prevents delayed sub binary optimization 

-module(foo).
-compile(export_all).

bar(<<Type/integer, Size:32/integer, Data/binary>> = Tail, #{state := State}) ->
  {Type, Size, Data, Tail, State};
bar(Data, #{tail := Tail}) ->
  {Data, Tail}.