https://gcc.gnu.org/bugzilla/show_bug.cgi?id=92947

--- Comment #2 from Marek Polacek <mpolacek at gcc dot gnu.org> ---
The problem here is the cp_unevaluated_operand check:

10147       if (DECL_CONSTRUCTOR_P (fn)
10148           && !(flags & LOOKUP_ONLYCONVERTING)
10149           && !cp_unevaluated_operand
10150           && cxx_dialect >= cxx2a
10151           && CP_AGGREGATE_TYPE_P (basetype)
10152           && !user_args->is_empty ())
10153         {

without which the test above passes.  ISTR I added it because without it
something broke.  Whatever that was, it needs to be fixed differently.

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