It depends on how you define your language semantics. If you choose 2's complement wraparound semantics, which is what nearly all CPUs in the world have standardized on, there is nothing for the compiler to do. It's a pure operation, a single instruction, and can be constant-folded, strength-reduced, CSE'd, moved, dead-code-eliminated, etc. If you want a different semantics at the source level, e.g. overflow is an exception, then the compiler needs to emit additional code.
For Virgil I chose to settle on 2's complement because it's what hardware gives and has no overhead. It comes with the full compliment of fixed-width integers of widths 1-64 and odd-width ones come with zero-extension or sign-extension as necessary to make the underlying hardware width unobservable.
