Bootstrapped and regtested on x86_64-pc-linux-gnu, does this approach
look reasonable?

-- >8 --

One known missing piece in the modules implementation is merging of a
streamed-in local class with the corresponding in-TU version of the
local class.  This missing piece turns out to cause a hard-to-reduce
use-after-free GC issue due to the entity_ary not being marked as a GC
root (deliberately), and manifests as a serialization error on stream-in
as in PR99426 (see comment #6 for a reduction).  It's also reproducible
on trunk when running the xtreme-header tests without -fno-module-lazy.

This patch makes us merge such local classes according to their position
within the containing function's definition, similar to how we merge
FIELD_DECLs of a class according to their index in the TYPE_FIELDS
list.

        PR c++/99426

gcc/cp/ChangeLog:

        * module.cc (merge_kind::MK_local_class): New enumerator.
        (merge_kind_name): Update.
        (trees_out::chained_decls): Move BLOCK-specific handling
        of DECL_LOCAL_DECL_P decls to ...
        (trees_out::core_vals) <case BLOCK>: ... here.  Stream
        BLOCK_VARS manually.
        (trees_in::core_vals) <case BLOCK>: Stream BLOCK_VARS
        manually.  Handle deduplicated local classes.
        (trees_out::key_local_class): Define.
        (trees_in::key_local_class): Define.
        (trees_out::get_merge_kind) <case FUNCTION_DECL>: Return
        MK_local_class for a local class.
        (trees_out::key_mergeable) <case FUNCTION_DECL>: Use
        key_local_class.
        (trees_in::key_mergeable) <case FUNCTION_DECL>: Likewise.
        (trees_in::is_matching_decl): Be flexible with type mismatches
        for local entities.

gcc/testsuite/ChangeLog:

        * g++.dg/modules/xtreme-header-7_a.H: New test.
        * g++.dg/modules/xtreme-header-7_b.C: New test.
---
 gcc/cp/module.cc                              | 167 +++++++++++++++---
 .../g++.dg/modules/xtreme-header-7_a.H        |   4 +
 .../g++.dg/modules/xtreme-header-7_b.C        |   6 +
 3 files changed, 149 insertions(+), 28 deletions(-)
 create mode 100644 gcc/testsuite/g++.dg/modules/xtreme-header-7_a.H
 create mode 100644 gcc/testsuite/g++.dg/modules/xtreme-header-7_b.C

diff --git a/gcc/cp/module.cc b/gcc/cp/module.cc
index fa91c6ff9cb..f77f73a59ed 100644
--- a/gcc/cp/module.cc
+++ b/gcc/cp/module.cc
@@ -2771,6 +2771,7 @@ enum merge_kind
 
   MK_enum,     /* Found by CTX, & 1stMemberNAME.  */
   MK_keyed,     /* Found by key & index.  */
+  MK_local_class, /* Found by CTX, index.  */
 
   MK_friend_spec,  /* Like named, but has a tmpl & args too.  */
   MK_local_friend, /* Found by CTX, index.  */
@@ -2799,7 +2800,7 @@ static char const *const merge_kind_name[MK_hwm] =
     "unique", "named", "field", "vtable",      /* 0...3  */
     "asbase", "partial", "enum", "attached",   /* 4...7  */
 
-    "friend spec", "local friend", NULL, NULL,  /* 8...11 */
+    "local class", "friend spec", "local friend", NULL,  /* 8...11 */
     NULL, NULL, NULL, NULL,
 
     "type spec", "type tmpl spec",     /* 16,17 type (template).  */
@@ -2928,6 +2929,7 @@ public:
   unsigned binfo_mergeable (tree *);
 
 private:
+  tree key_local_class (const merge_key&, tree);
   uintptr_t *find_duplicate (tree existing);
   void register_duplicate (tree decl, tree existing);
   /* Mark as an already diagnosed bad duplicate.  */
@@ -3086,6 +3088,7 @@ public:
   void binfo_mergeable (tree binfo);
 
 private:
+  void key_local_class (merge_key&, tree, tree);
   bool decl_node (tree, walk_kind ref);
   void type_node (tree);
   void tree_value (tree);
@@ -4952,18 +4955,7 @@ void
 trees_out::chained_decls (tree decls)
 {
   for (; decls; decls = DECL_CHAIN (decls))
-    {
-      if (VAR_OR_FUNCTION_DECL_P (decls)
-         && DECL_LOCAL_DECL_P (decls))
-       {
-         /* Make sure this is the first encounter, and mark for
-            walk-by-value.  */
-         gcc_checking_assert (!TREE_VISITED (decls)
-                              && !DECL_TEMPLATE_INFO (decls));
-         mark_by_value (decls);
-       }
-      tree_node (decls);
-    }
+    tree_node (decls);
   tree_node (NULL_TREE);
 }
 
@@ -6204,7 +6196,21 @@ trees_out::core_vals (tree t)
 
       /* DECL_LOCAL_DECL_P decls are first encountered here and
          streamed by value.  */
-      chained_decls (t->block.vars);
+      for (tree decls = t->block.vars; decls; decls = DECL_CHAIN (decls))
+       {
+         if (VAR_OR_FUNCTION_DECL_P (decls)
+             && DECL_LOCAL_DECL_P (decls))
+           {
+             /* Make sure this is the first encounter, and mark for
+                walk-by-value.  */
+             gcc_checking_assert (!TREE_VISITED (decls)
+                                  && !DECL_TEMPLATE_INFO (decls));
+             mark_by_value (decls);
+           }
+         tree_node (decls);
+       }
+      tree_node (NULL_TREE);
+
       /* nonlocalized_vars is a middle-end thing.  */
       WT (t->block.subblocks);
       WT (t->block.supercontext);
@@ -6717,7 +6723,34 @@ trees_in::core_vals (tree t)
     case BLOCK:
       t->block.locus = state->read_location (*this);
       t->block.end_locus = state->read_location (*this);
-      t->block.vars = chained_decls ();
+
+      for (tree *chain = &t->block.vars;;)
+       if (tree decl = tree_node ())
+         {
+           /* For a deduplicated local class, chain the to-be-discarded
+              decl not the in-TU decl (which is already chained to in-TU
+              entities).  */
+           if (is_duplicate (decl))
+             decl = maybe_duplicate (decl);
+           else if (DECL_IMPLICIT_TYPEDEF_P (decl)
+                    && TYPE_TEMPLATE_INFO (TREE_TYPE (decl)))
+             {
+               tree tmpl = TYPE_TI_TEMPLATE (TREE_TYPE (decl));
+               if (DECL_TEMPLATE_RESULT (tmpl) == decl && is_duplicate (tmpl))
+                 decl = DECL_TEMPLATE_RESULT (maybe_duplicate (tmpl));
+             }
+
+           if (!DECL_P (decl) || DECL_CHAIN (decl))
+             {
+               set_overrun ();
+               break;
+             }
+           *chain = decl;
+           chain = &DECL_CHAIN (decl);
+         }
+       else
+         break;
+
       /* nonlocalized_vars is middle-end.  */
       RT (t->block.subblocks);
       RT (t->block.supercontext);
@@ -10335,6 +10368,83 @@ trees_in::fn_parms_fini (int tag, tree fn, tree 
existing, bool is_defn)
     }
 }
 
+/* Encode into KEY the position of the local class declaration DECL
+   within FN.  The position is encoded as the index of the innermost
+   BLOCK (numbered in BFS order) along with the index within its
+   BLOCK_VARS list.  */
+
+void
+trees_out::key_local_class (merge_key& key, tree decl, tree fn)
+{
+  auto_vec<tree, 4> blocks;
+  blocks.quick_push (DECL_INITIAL (fn));
+  unsigned block_ix = 0;
+  while (block_ix != blocks.length ())
+    {
+      tree block = blocks[block_ix];
+      unsigned decl_ix = 0;
+      for (tree var = BLOCK_VARS (block); var; var = DECL_CHAIN (var))
+       {
+         if (TREE_CODE (var) != TYPE_DECL)
+           continue;
+         if (var == decl)
+           {
+             key.index = (block_ix << 10) | decl_ix;
+             return;
+           }
+         ++decl_ix;
+       }
+      for (tree sub = BLOCK_SUBBLOCKS (block); sub; sub = BLOCK_CHAIN (sub))
+       blocks.safe_push (sub);
+      ++block_ix;
+    }
+
+  /* Not-found value.  */
+  key.index = 1023;
+}
+
+/* Look up the local class corresponding at the position encoded by
+   KEY within FN.  */
+
+tree
+trees_in::key_local_class (const merge_key& key, tree fn)
+{
+  if (!DECL_INITIAL (fn))
+    return NULL_TREE;
+
+  const unsigned block_pos = key.index >> 10;
+  const unsigned decl_pos = key.index & 1023;
+
+  if (decl_pos == 1023)
+    return NULL_TREE;
+
+  auto_vec<tree, 4> blocks;
+  blocks.quick_push (DECL_INITIAL (fn));
+  unsigned block_ix = 0;
+  while (block_ix != blocks.length ())
+    {
+      tree block = blocks[block_ix];
+      if (block_ix == block_pos)
+       {
+         unsigned decl_ix = 0;
+         for (tree var = BLOCK_VARS (block); var; var = DECL_CHAIN (var))
+           {
+             if (TREE_CODE (var) != TYPE_DECL)
+               continue;
+             if (decl_ix == decl_pos)
+               return var;
+             ++decl_ix;
+           }
+         return NULL_TREE;
+       }
+      for (tree sub = BLOCK_SUBBLOCKS (block); sub; sub = BLOCK_CHAIN (sub))
+       blocks.safe_push (sub);
+      ++block_ix;
+    }
+
+  return NULL_TREE;
+}
+
 /* DEP is the depset of some decl we're streaming by value.  Determine
    the merging behaviour.  */
 
@@ -10454,17 +10564,10 @@ trees_out::get_merge_kind (tree decl, depset *dep)
            gcc_unreachable ();
 
          case FUNCTION_DECL:
-           // FIXME: This can occur for (a) voldemorty TYPE_DECLS
-           // (which are returned from a function), or (b)
-           // block-scope class definitions in template functions.
-           // These are as unique as the containing function.  While
-           // on read-back we can discover if the CTX was a
-           // duplicate, we don't have a mechanism to get from the
-           // existing CTX to the existing version of this decl.
            gcc_checking_assert
              (DECL_IMPLICIT_TYPEDEF_P (STRIP_TEMPLATE (decl)));
 
-           mk = MK_unique;
+           mk = MK_local_class;
            break;
 
          case RECORD_TYPE:
@@ -10768,6 +10871,10 @@ trees_out::key_mergeable (int tag, merge_kind mk, tree 
decl, tree inner,
          }
          break;
 
+       case MK_local_class:
+         key_local_class (key, STRIP_TEMPLATE (decl), container);
+         break;
+
        case MK_enum:
          {
            /* Anonymous enums are located by their first identifier,
@@ -11117,11 +11224,10 @@ trees_in::key_mergeable (int tag, merge_kind mk, tree 
decl, tree inner,
            break;
 
          case FUNCTION_DECL:
-           // FIXME: What about a voldemort? how do we find what it
-           // duplicates? Do we have to number vmorts relative to
-           // their containing function?  But how would that work
-           // when matching an in-TU declaration?
-           kind = "unique";
+           gcc_checking_assert (mk == MK_local_class);
+           existing = key_local_class (key, container);
+           if (existing && inner != decl)
+             existing = TYPE_TI_TEMPLATE (TREE_TYPE (existing));
            break;
 
          case TYPE_DECL:
@@ -11374,6 +11480,11 @@ trees_in::is_matching_decl (tree existing, tree decl, 
bool is_typedef)
        /* Just like duplicate_decls, presum the user knows what
           they're doing in overriding a builtin.   */
        TREE_TYPE (existing) = TREE_TYPE (decl);
+      else if (decl_function_context (decl))
+       /* The type of a mergeable local entity (such as a function scope
+          capturing lambda's closure type fields) can depend on an
+          unmergeable local entity (such as a local variable), so type
+          equality isn't feasible in general for local entities.  */;
       else
        {
          // FIXME:QOI Might be template specialization from a module,
diff --git a/gcc/testsuite/g++.dg/modules/xtreme-header-7_a.H 
b/gcc/testsuite/g++.dg/modules/xtreme-header-7_a.H
new file mode 100644
index 00000000000..bf7859fba99
--- /dev/null
+++ b/gcc/testsuite/g++.dg/modules/xtreme-header-7_a.H
@@ -0,0 +1,4 @@
+// { dg-additional-options -fmodule-header }
+
+// { dg-module-cmi {} }
+#include "xtreme-header.h"
diff --git a/gcc/testsuite/g++.dg/modules/xtreme-header-7_b.C 
b/gcc/testsuite/g++.dg/modules/xtreme-header-7_b.C
new file mode 100644
index 00000000000..03f3dc1bae6
--- /dev/null
+++ b/gcc/testsuite/g++.dg/modules/xtreme-header-7_b.C
@@ -0,0 +1,6 @@
+// A version of xtreme-header_{a.H,b.C} that doesn't pass
+// -fno-module-lazy.
+// { dg-additional-options -fmodules-ts }
+
+#include "xtreme-header.h"
+import "xtreme-header-7_a.H";
-- 
2.44.0.rc1.15.g4fc51f00ef

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