[Bug c++/114764] noexcept on a friend complains about incomplete type

[mpolacek at gcc dot gnu.org via Gcc-bugs]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=114764

--- Comment #4 from Marek Polacek <mpolacek at gcc dot gnu.org> ---
I don't think so, it's the same problem.  You could have

struct S {
  friend void f() noexcept(noexcept(a));
  friend void f() noexcept(noexcept(b)) { }
  int a;
  int b;
};

and we'd have to track if the exception specifications match.