https://gcc.gnu.org/bugzilla/show_bug.cgi?id=92878

--- Comment #2 from Marek Polacek <mpolacek at gcc dot gnu.org> ---
I guess this example should be compiled:

A new-expression that creates an object of type T initializes that object as
follows:
...
-- Otherwise, the new-initializer is interpreted according to the
initialization rules of [dcl.init] for direct-initialization.

=> do dcl.init#17.6.2.2.

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