Here during constexpr evaluation of

  std::construct_at(&a._M_value)

we find ourselves in cxx_eval_store_expression where the target object
is 'a._M_value' and the initializer is {}.  Since _M_value is an empty
[[no_unique_address]] member we don't create a sub-CONSTRUCTOR for it,
so we end up in the early exit code path for empty stores with mismatched
types and we trip over the assert therein

  gcc_assert (is_empty_class (TREE_TYPE (init)) && !lval);

because lval is true.  The reason it's true is because the INIT_EXPR in
question is the LHS of a COMPOUND_EXPR, and evaluation of the LHS is
always performed with lval=true for some reason.  This is the case ever
since r5-5900, before which we used to do the evaluation with
lval=false.

I'm not sure why we evaluate the LHS of a COMPOUND_EXPR with lval=true
(changing it to false survives bootstrap+regtest and is sufficient to
fix the PR), but regardless it's also straightforward enough to make the
relevant code path in cxx_eval_store_expression handle lval=true, which
is the approach this patch takes.

This patch also consolidates the duplicate implementations of
std::construct_at/destroy_at from some of the C++20 constexpr tests into
a common header file.

Bootstrapped and regtested on x86_64-pc-linux-gnu, does this look OK for
trunk/11?

        PR c++/101663

gcc/cp/ChangeLog:

        * constexpr.c (cxx_eval_store_expression): In the early exit
        code path for mismatched types,
        Pass false instead of true for lval when evaluating the LHS.

gcc/testsuite/ChangeLog:

        * g++.dg/cpp2a/construct_at.h: New convenience header that
        defines minimal implementations of std::construct_at/destroy_at,
        split out from ...
        * g++.dg/cpp2a/constexpr-new5.C: ... here.
        * g++.dg/cpp2a/constexpr-new6.C: Use the header.
        * g++.dg/cpp2a/constexpr-new14.C: Likewise.
        * g++.dg/cpp2a/constexpr-new20.C: New test.
---
 gcc/cp/constexpr.c                           |  4 +-
 gcc/testsuite/g++.dg/cpp2a/constexpr-new14.C | 60 +-----------------
 gcc/testsuite/g++.dg/cpp2a/constexpr-new20.C | 18 ++++++
 gcc/testsuite/g++.dg/cpp2a/constexpr-new5.C  | 60 +-----------------
 gcc/testsuite/g++.dg/cpp2a/constexpr-new6.C  | 64 +-------------------
 gcc/testsuite/g++.dg/cpp2a/construct_at.h    | 62 +++++++++++++++++++
 6 files changed, 85 insertions(+), 183 deletions(-)
 create mode 100644 gcc/testsuite/g++.dg/cpp2a/constexpr-new20.C
 create mode 100644 gcc/testsuite/g++.dg/cpp2a/construct_at.h

diff --git a/gcc/cp/constexpr.c b/gcc/cp/constexpr.c
index 1af365d47b9..25d84a377d8 100644
--- a/gcc/cp/constexpr.c
+++ b/gcc/cp/constexpr.c
@@ -5588,8 +5588,8 @@ cxx_eval_store_expression (const constexpr_ctx *ctx, tree 
t,
           argument, which has the derived type rather than the base type.  In
           this situation, just evaluate the initializer and return, since
           there's no actual data to store.  */
-         gcc_assert (is_empty_class (TREE_TYPE (init)) && !lval);
-         return init;
+         gcc_assert (is_empty_class (TREE_TYPE (init)));
+         return lval ? target : init;
        }
       CONSTRUCTOR_ELTS (*valp) = CONSTRUCTOR_ELTS (init);
       TREE_CONSTANT (*valp) = TREE_CONSTANT (init);
diff --git a/gcc/testsuite/g++.dg/cpp2a/constexpr-new14.C 
b/gcc/testsuite/g++.dg/cpp2a/constexpr-new14.C
index fd6f6075ef0..26037397b1d 100644
--- a/gcc/testsuite/g++.dg/cpp2a/constexpr-new14.C
+++ b/gcc/testsuite/g++.dg/cpp2a/constexpr-new14.C
@@ -1,65 +1,7 @@
 // PR c++/97195
 // { dg-do compile { target c++20 } }
 
-namespace std
-{
-  typedef __SIZE_TYPE__ size_t;
-
-  template <typename T>
-  struct allocator
-  {
-    constexpr allocator () noexcept {}
-
-    constexpr T *allocate (size_t n)
-    { return static_cast<T *> (::operator new (n * sizeof(T))); }
-
-    constexpr void
-    deallocate (T *p, size_t n)
-    { ::operator delete (p); }
-  };
-
-  template <typename T, typename U = T &&>
-  U __declval (int);
-  template <typename T>
-  T __declval (long);
-  template <typename T>
-  auto declval () noexcept -> decltype (__declval<T> (0));
-
-  template <typename T>
-  struct remove_reference
-  { typedef T type; };
-  template <typename T>
-  struct remove_reference<T &>
-  { typedef T type; };
-  template <typename T>
-  struct remove_reference<T &&>
-  { typedef T type; };
-
-  template <typename T>
-  constexpr T &&
-  forward (typename std::remove_reference<T>::type &t) noexcept
-  { return static_cast<T&&> (t); }
-
-  template<typename T>
-  constexpr T &&
-  forward (typename std::remove_reference<T>::type &&t) noexcept
-  { return static_cast<T&&> (t); }
-
-  template <typename T, typename... A>
-  constexpr auto
-  construct_at (T *l, A &&... a)
-  noexcept (noexcept (::new ((void *) 0) T (std::declval<A> ()...)))
-  -> decltype (::new ((void *) 0) T (std::declval<A> ()...))
-  { return ::new ((void *) l) T (std::forward<A> (a)...); }
-
-  template <typename T>
-  constexpr inline void
-  destroy_at (T *l)
-  { l->~T (); }
-}
-
-inline void *operator new (std::size_t, void *p) noexcept
-{ return p; }
+#include "construct_at.h"
 
 constexpr bool
 foo ()
diff --git a/gcc/testsuite/g++.dg/cpp2a/constexpr-new20.C 
b/gcc/testsuite/g++.dg/cpp2a/constexpr-new20.C
new file mode 100644
index 00000000000..88bc4429a8a
--- /dev/null
+++ b/gcc/testsuite/g++.dg/cpp2a/constexpr-new20.C
@@ -0,0 +1,18 @@
+// PR c++/101663
+// { dg-do compile { target c++20 } }
+
+#include "construct_at.h"
+
+template <typename _Tp> struct __box {
+  [[no_unique_address]] _Tp _M_value;
+};
+
+struct Empty {};
+
+constexpr bool test() {
+  __box<Empty> a;
+  std::construct_at(&a._M_value);
+  return true;
+}
+
+static_assert(test());
diff --git a/gcc/testsuite/g++.dg/cpp2a/constexpr-new5.C 
b/gcc/testsuite/g++.dg/cpp2a/constexpr-new5.C
index 2bb407a4b51..eeaee969266 100644
--- a/gcc/testsuite/g++.dg/cpp2a/constexpr-new5.C
+++ b/gcc/testsuite/g++.dg/cpp2a/constexpr-new5.C
@@ -1,65 +1,7 @@
 // P0784R7
 // { dg-do compile { target c++20 } }
 
-namespace std
-{
-  typedef __SIZE_TYPE__ size_t;
-
-  template <typename T>
-  struct allocator
-  {
-    constexpr allocator () noexcept {}
-
-    constexpr T *allocate (size_t n)
-    { return static_cast<T *> (::operator new (n * sizeof(T))); }
-
-    constexpr void
-    deallocate (T *p, size_t n)
-    { ::operator delete (p); }
-  };
-
-  template <typename T, typename U = T &&>
-  U __declval (int);
-  template <typename T>
-  T __declval (long);
-  template <typename T>
-  auto declval () noexcept -> decltype (__declval<T> (0));
-
-  template <typename T>
-  struct remove_reference
-  { typedef T type; };
-  template <typename T>
-  struct remove_reference<T &>
-  { typedef T type; };
-  template <typename T>
-  struct remove_reference<T &&>
-  { typedef T type; };
-
-  template <typename T>
-  constexpr T &&
-  forward (typename std::remove_reference<T>::type &t) noexcept
-  { return static_cast<T&&> (t); }
-
-  template<typename T>
-  constexpr T &&
-  forward (typename std::remove_reference<T>::type &&t) noexcept
-  { return static_cast<T&&> (t); }
-
-  template <typename T, typename... A>
-  constexpr auto
-  construct_at (T *l, A &&... a)
-  noexcept (noexcept (::new ((void *) 0) T (std::declval<A> ()...)))
-  -> decltype (::new ((void *) 0) T (std::declval<A> ()...))
-  { return ::new ((void *) l) T (std::forward<A> (a)...); }
-
-  template <typename T>
-  constexpr inline void
-  destroy_at (T *l)
-  { l->~T (); }
-}
-
-inline void *operator new (std::size_t, void *p) noexcept
-{ return p; }
+#include "construct_at.h"
 
 constexpr bool
 foo ()
diff --git a/gcc/testsuite/g++.dg/cpp2a/constexpr-new6.C 
b/gcc/testsuite/g++.dg/cpp2a/constexpr-new6.C
index d51bdbb8269..eeaee969266 100644
--- a/gcc/testsuite/g++.dg/cpp2a/constexpr-new6.C
+++ b/gcc/testsuite/g++.dg/cpp2a/constexpr-new6.C
@@ -1,69 +1,7 @@
 // P0784R7
 // { dg-do compile { target c++20 } }
 
-namespace std
-{
-  inline namespace _8 { }
-  namespace _8 {
-
-    typedef __SIZE_TYPE__ size_t;
-
-    template <typename T>
-    struct allocator
-    {
-      constexpr allocator () noexcept {}
-
-      constexpr T *allocate (size_t n)
-      { return static_cast<T *> (::operator new (n * sizeof(T))); }
-
-      constexpr void
-      deallocate (T *p, size_t n)
-      { ::operator delete (p); }
-    };
-
-    template <typename T, typename U = T &&>
-    U __declval (int);
-    template <typename T>
-    T __declval (long);
-    template <typename T>
-    auto declval () noexcept -> decltype (__declval<T> (0));
-
-    template <typename T>
-    struct remove_reference
-    { typedef T type; };
-    template <typename T>
-    struct remove_reference<T &>
-    { typedef T type; };
-    template <typename T>
-    struct remove_reference<T &&>
-    { typedef T type; };
-
-    template <typename T>
-    constexpr T &&
-    forward (typename std::remove_reference<T>::type &t) noexcept
-    { return static_cast<T&&> (t); }
-
-    template<typename T>
-    constexpr T &&
-    forward (typename std::remove_reference<T>::type &&t) noexcept
-    { return static_cast<T&&> (t); }
-
-    template <typename T, typename... A>
-    constexpr auto
-    construct_at (T *l, A &&... a)
-    noexcept (noexcept (::new ((void *) 0) T (std::declval<A> ()...)))
-    -> decltype (::new ((void *) 0) T (std::declval<A> ()...))
-    { return ::new ((void *) l) T (std::forward<A> (a)...); }
-
-    template <typename T>
-    constexpr inline void
-    destroy_at (T *l)
-    { l->~T (); }
-  }
-}
-
-inline void *operator new (std::size_t, void *p) noexcept
-{ return p; }
+#include "construct_at.h"
 
 constexpr bool
 foo ()
diff --git a/gcc/testsuite/g++.dg/cpp2a/construct_at.h 
b/gcc/testsuite/g++.dg/cpp2a/construct_at.h
new file mode 100644
index 00000000000..dcc4f5b2532
--- /dev/null
+++ b/gcc/testsuite/g++.dg/cpp2a/construct_at.h
@@ -0,0 +1,62 @@
+// A minimal conforming implementation of std::construct_at/destroy_at.
+// some C++20 constexpr tests to avoid including all of <memory>.
+
+namespace std
+{
+  typedef __SIZE_TYPE__ size_t;
+
+  template <typename T>
+  struct allocator
+  {
+    constexpr allocator () noexcept {}
+
+    constexpr T *allocate (size_t n)
+    { return static_cast<T *> (::operator new (n * sizeof(T))); }
+
+    constexpr void
+    deallocate (T *p, size_t n)
+    { ::operator delete (p); }
+  };
+
+  template <typename T, typename U = T &&>
+  U __declval (int);
+  template <typename T>
+  T __declval (long);
+  template <typename T>
+  auto declval () noexcept -> decltype (__declval<T> (0));
+
+  template <typename T>
+  struct remove_reference
+  { typedef T type; };
+  template <typename T>
+  struct remove_reference<T &>
+  { typedef T type; };
+  template <typename T>
+  struct remove_reference<T &&>
+  { typedef T type; };
+
+  template <typename T>
+  constexpr T &&
+  forward (typename std::remove_reference<T>::type &t) noexcept
+  { return static_cast<T&&> (t); }
+
+  template<typename T>
+  constexpr T &&
+  forward (typename std::remove_reference<T>::type &&t) noexcept
+  { return static_cast<T&&> (t); }
+
+  template <typename T, typename... A>
+  constexpr auto
+  construct_at (T *l, A &&... a)
+  noexcept (noexcept (::new ((void *) 0) T (std::declval<A> ()...)))
+  -> decltype (::new ((void *) 0) T (std::declval<A> ()...))
+  { return ::new ((void *) l) T (std::forward<A> (a)...); }
+
+  template <typename T>
+  constexpr inline void
+  destroy_at (T *l)
+  { l->~T (); }
+}
+
+inline void *operator new (std::size_t, void *p) noexcept
+{ return p; }
-- 
2.32.0.452.g940fe202ad

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