https://gcc.gnu.org/bugzilla/show_bug.cgi?id=107579
--- Comment #7 from Patrick Palka <ppalka at gcc dot gnu.org> --- This is essentially a dup of PR100295, except here the unevaluated context is a requires-expr instead of sizeof, and r12-2862 exposed this bug by making us correctly recognize a requires-expr as an unevaluated context during cp_walk_subtrees
