https://gcc.gnu.org/bugzilla/show_bug.cgi?id=124431
--- Comment #3 from Nathaniel Shead <nshead at gcc dot gnu.org> ---
Actually, e.cpp is not needed, and d.cpp can be
// d.cpp
import C;
import B;
constexpr auto rotn_y = mat<4>()[0];
Using `mat<4>{}` also fixes the error.
