https://gcc.gnu.org/bugzilla/show_bug.cgi?id=103013
--- Comment #5 from Andrey <andrey.davydov at jetbrains dot com> --- Sorry, my fault, span<Incomplete is explicitly forbidden: https://eel.is/c++draft/views.span#span.overview-4. It looks strange for me, but of course, it's not a topic for this tracker.