https://gcc.gnu.org/bugzilla/show_bug.cgi?id=107045

--- Comment #1 from Johel Ernesto Guerrero Peña <johelegp at gmail dot com> ---
Minimal: https://godbolt.org/z/hxrPvPPhs.

```C++
namespace std {
template<class> struct X {
  friend void f();
};
}
```

```C++
export module mod;
import "std.hpp";
export std::X<int> v;
```

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