https://gcc.gnu.org/bugzilla/show_bug.cgi?id=103092

            Bug ID: 103092
           Summary: Non-throwing function pointer can point to a
                    throwing-function in C++14
           Product: gcc
           Version: 12.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: c++
          Assignee: unassigned at gcc dot gnu.org
          Reporter: fchelnokov at gmail dot com
  Target Milestone: ---

This program
```
void func(){}

int main() {
    void(*pFn)() noexcept(true);
    pFn = func;
    (void)pFn;
}

```
is accepted by GCC in C++14 mode (but not by Clang), demo:
https://gcc.godbolt.org/z/a3EjxcKvz

Starting from C++17, GCC also rejects it. Could you please verify C++14 mode
here?

Related discussion: https://stackoverflow.com/q/66574353/7325599

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