https://gcc.gnu.org/bugzilla/show_bug.cgi?id=110580

--- Comment #4 from Andrew Pinski <pinskia at gcc dot gnu.org> ---
Slightly more reduced:
```
#include <type_traits>

using std::is_same_v;

struct s0 {};
struct s1 {};
template <typename _Key> 
struct s3 {
  template <typename _Up, typename _Vp = _Up>
  static constexpr bool __usable_key = is_same_v<_Vp, _Key>;
  static_assert(!__usable_key<s1>);
};
s3<s0> t;

```
If I remove _Vp or remove it from being type dependent, it works.

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