https://gcc.gnu.org/bugzilla/show_bug.cgi?id=58051

--- Comment #3 from Jonathan Wakely <redi at gcc dot gnu.org> ---
I wonder if it's this simple:

--- a/gcc/cp/typeck.c
+++ b/gcc/cp/typeck.c
@@ -8618,8 +8618,6 @@ check_return_expr (tree retval, bool *no_warning)
              || TREE_CODE (retval) == PARM_DECL)
          && DECL_CONTEXT (retval) == current_function_decl
          && !TREE_STATIC (retval)
-         && same_type_p ((TYPE_MAIN_VARIANT (TREE_TYPE (retval))),
-                         (TYPE_MAIN_VARIANT (functype)))
          /* This is only interesting for class type.  */
          && CLASS_TYPE_P (functype))
        flags = flags | LOOKUP_PREFER_RVALUE;

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