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> The compiler can be used to translate new versions of C (like C23) to C99.

So is it a compiler, a front-end (which emits IR for another compiler), or a transpiler?

It's a front end. The backend implemented generates C code. I hope to have other backends in the future.

It's all of them.

A transpiler is still a compiler. A front-end compiles to an intermediate state (C99 in this case).