https://gcc.gnu.org/bugzilla/show_bug.cgi?id=84726

--- Comment #1 from Jason Merrill <jason at gcc dot gnu.org> ---
Optimizing it away is allowed by 8.4.5.1p2:

An implementation may define the closure type differently from what is
described below provided this does not alter the observable behavior of the
program other than by changing:
— the size and/or alignment of the closure type,
— whether the closure type is trivially copyable (Clause 12), or
— whether the closure type is a standard-layout class (Clause 12).

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