https://gcc.gnu.org/bugzilla/show_bug.cgi?id=117900

--- Comment #2 from Jonathan Wakely <redi at gcc dot gnu.org> ---
GCC doesn't just require an accessible copy constructor, it uses it:

struct S {
    S() {}
    S(const S &) { throw; }
};

using Sref = const S&;

int main()
{
    S s;
    (void)Sref{s};
}

terminate called without an active exception
Aborted (core dumped)

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