https://gcc.gnu.org/bugzilla/show_bug.cgi?id=100495

            Bug ID: 100495
           Summary: constexpr virtual destructor incorrectly reports
                    memory leak
           Product: gcc
           Version: 12.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: c++
          Assignee: unassigned at gcc dot gnu.org
          Reporter: ldalessandro at gmail dot com
  Target Milestone: ---

When using a constexpr virtual destructor gcc fails to match delete with
corresponding new.


```
struct Foo {
    constexpr virtual ~Foo() {}
};

constexpr bool foo() {
    Foo *ptr = new Foo();
    delete ptr;
    return true;
}

static_assert(foo()); //error: 'foo()' is not a constant expression because
allocated storage has not been deallocated
```


https://godbolt.org/z/W6haTEvzs

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