https://gcc.gnu.org/bugzilla/show_bug.cgi?id=99613
--- Comment #14 from Michal Zientkiewicz <michalz at nvidia dot com> --- https://eel.is/c++draft/basic.start.term#3 If the completion of the constructor or dynamic initialization of an object with static storage duration strongly happens before that of another, the completion of the destructor of the second is sequenced before the initiation of the destructor of the first. If the completion of the constructor or dynamic initialization of an object with thread storage duration is sequenced before that of another, the completion of the destructor of the second is sequenced before the initiation of the destructor of the first. If an object is initialized statically, the object is destroyed in the same order as if the object was dynamically initialized. For an object of array or class type, all subobjects of that object are destroyed before any block variable with static storage duration initialized during the construction of the subobjects is destroyed. If the destruction of an object with static or thread storage duration exits via an exception, the function std::terminate is called ([except.terminate]). I think that makes at least the dependent variable case a requirement.
