https://gcc.gnu.org/bugzilla/show_bug.cgi?id=114219
--- Comment #4 from Jan Schultke <janschultke at googlemail dot com> --- I don't see how lvalue-to-rvalue conversion would be bypassed here. https://eel.is/c++draft/conv.lval#:conversion,lvalue-to-rvalue has no special provision for empty classes. https://eel.is/c++draft/dcl.init.general#16.9 would necessitate lvalue-to-rvalue conversion because the initializer has to be converted to a prvalue. I couldn't find any special rule for empty classes.
