https://gcc.gnu.org/bugzilla/show_bug.cgi?id=79024

--- Comment #5 from Jonathan Wakely <redi at gcc dot gnu.org> ---
Please read 3.11 more carefully.

"The alignment required for a type might be different when it is used as the
type of a complete object and when it is used as the type of a subobject. [...]
The result of the alignof operator reflects the alignment requirement of the
type in the complete-object case."

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