https://gcc.gnu.org/bugzilla/show_bug.cgi?id=106150

Andrew Pinski <pinskia at gcc dot gnu.org> changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
             Status|UNCONFIRMED                 |NEW
     Ever confirmed|0                           |1
   Last reconfirmed|                            |2022-07-01

--- Comment #3 from Andrew Pinski <pinskia at gcc dot gnu.org> ---
>The following is valid,

No the code is invalid but because of the non-trival deconstructor of V.
Here is an example which is valid (after
https://cplusplus.github.io/CWG/issues/2084.html):
struct S1 {
    S1();
};
struct S {
    S();
};
union U {
    S s{};
    S1 s1;
} u;

The check in GCC for this seems to be off, if only the variant s is there, GCC
(and clang) accepts it.

So the full check for the defect report was never really done (and it was not
even mentioned in the defect report commentary either).

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