http://gcc.gnu.org/bugzilla/show_bug.cgi?id=52561

Jonathan Wakely <redi at gcc dot gnu.org> changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
          Component|c++                         |preprocessor

--- Comment #1 from Jonathan Wakely <redi at gcc dot gnu.org> 2012-03-12 
11:42:08 UTC ---
The C++ standard clearly says:

A preprocessing directive of the form
  # new-line
has no effect.


It also allows the second form, which matches this in the grammar:

# non-directive

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