Bootstrapped and regtested on x86_64-pc-linux-gnu, does this look OK for
trunk?

-- >8 --

Complex alias templates (and their dependent specializations) use
structural equality because we want to treat them as transparent in some
contexts but not others.  Structural-ness however wasn't being preserved
during partial instantiation, which for the below testcase leads to the
checking ICE

  same canonical type node for different types 'S<int>::P<U>' and 'pair<int, U>'

when comparing those two types with comparing_dependent_aliases set.

This patch makes us preserve structural-ness for partially instantiated
typedefs in general.

        PR c++/119379

gcc/cp/ChangeLog:

        * pt.cc (tsubst_decl) <case TYPE_DECL>: Preserve structural-ness
        of a partially instantiated typedef.

gcc/testsuite/ChangeLog:

        * g++.dg/cpp2a/class-deduction-alias24.C: New test.
---
 gcc/cp/pt.cc                                     |  5 +++++
 .../g++.dg/cpp2a/class-deduction-alias24.C       | 16 ++++++++++++++++
 2 files changed, 21 insertions(+)
 create mode 100644 gcc/testsuite/g++.dg/cpp2a/class-deduction-alias24.C

diff --git a/gcc/cp/pt.cc b/gcc/cp/pt.cc
index 538ff220d74..39c0ee610bb 100644
--- a/gcc/cp/pt.cc
+++ b/gcc/cp/pt.cc
@@ -15920,6 +15920,11 @@ tsubst_decl (tree t, tree args, tsubst_flags_t 
complain,
            if (TYPE_USER_ALIGN (TREE_TYPE (t)))
              TREE_TYPE (r) = build_aligned_type (TREE_TYPE (r),
                                                  TYPE_ALIGN (TREE_TYPE (t)));
+
+           /* Preserve structural-ness of a partially instantiated typedef.  */
+           if (TYPE_STRUCTURAL_EQUALITY_P (TREE_TYPE (t))
+               && dependent_type_p (TREE_TYPE (r)))
+             SET_TYPE_STRUCTURAL_EQUALITY (TREE_TYPE (r));
          }
 
        layout_decl (r, 0);
diff --git a/gcc/testsuite/g++.dg/cpp2a/class-deduction-alias24.C 
b/gcc/testsuite/g++.dg/cpp2a/class-deduction-alias24.C
new file mode 100644
index 00000000000..cceddac0359
--- /dev/null
+++ b/gcc/testsuite/g++.dg/cpp2a/class-deduction-alias24.C
@@ -0,0 +1,16 @@
+// PR c++/119379
+// { dg-do compile { target c++20 } }
+
+template<class T, class U>
+struct pair {
+  pair(T, U);
+};
+
+template<class T>
+struct S {
+  template<class U> requires true
+  using P = pair<T, U>;
+};
+
+using type = decltype(S<int>::P(1, 2));
+using type = S<int>::P<int>;
-- 
2.49.0.rc1.37.ge969bc8759

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