https://gcc.gnu.org/bugzilla/show_bug.cgi?id=97922

--- Comment #1 from Jonathan Wakely <redi at gcc dot gnu.org> ---
Reduced:

namespace test {
  inline namespace internal {
    struct Type1 { };
  }
}

namespace test {
  struct Type1; //Type1 is actually in an inline namespace
}

template<typename> struct P { };

using Type = P<test::Type1>;

void f(Type& t);

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