I was mistaken to assume that a dependent type is necessarily
incomplete, and indeed there are multiple places in the frontend where
we check a type for both dependency and completeness.  So this patch
partially reverts the fix for PR95497, restoring the dependent_type_p
check that guarded the call to is_really_empty_class below.

gcc/cp/ChangeLog:

        PR c++/96132
        * constexpr.c (potential_constant_expression_1) <case PARM_DECL>:
        Restore dependent_type_p check that guarded the call to
        is_really_empty_class.

gcc/testsuite/ChangeLog:

        PR c++/96132
        * g++.dg/template/incomplete12.C: New test.
---
 gcc/cp/constexpr.c                           | 1 +
 gcc/testsuite/g++.dg/template/incomplete12.C | 9 +++++++++
 2 files changed, 10 insertions(+)
 create mode 100644 gcc/testsuite/g++.dg/template/incomplete12.C

diff --git a/gcc/cp/constexpr.c b/gcc/cp/constexpr.c
index ff78ebda2dc..97dcc1b1d10 100644
--- a/gcc/cp/constexpr.c
+++ b/gcc/cp/constexpr.c
@@ -7444,6 +7444,7 @@ potential_constant_expression_1 (tree t, bool want_rval, 
bool strict, bool now,
        {
          tree type = TREE_TYPE (t);
          if ((processing_template_decl && !COMPLETE_TYPE_P (type))
+             || dependent_type_p (type)
              || is_really_empty_class (type, /*ignore_vptr*/false))
            /* An empty class has no data to read.  */
            return true;
diff --git a/gcc/testsuite/g++.dg/template/incomplete12.C 
b/gcc/testsuite/g++.dg/template/incomplete12.C
new file mode 100644
index 00000000000..335e5356874
--- /dev/null
+++ b/gcc/testsuite/g++.dg/template/incomplete12.C
@@ -0,0 +1,9 @@
+// PR c++/96132
+// { dg-do compile }
+
+template <int> class a;
+
+template <int b> class c {
+  a<b> e;
+  void operator=(c d) { e = d; }
+};
-- 
2.27.0.343.g4a0fcf9f76

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