https://github.com/AaronBallman updated 
https://github.com/llvm/llvm-project/pull/141783

>From deeb52c330fc0c1fbdbfe77403c1320d76fa460d Mon Sep 17 00:00:00 2001
From: Aaron Ballman <aa...@aaronballman.com>
Date: Wed, 28 May 2025 10:51:07 -0400
Subject: [PATCH 1/2] [C23] Handle type compatibility of unnamed records

At the top-level, both types need to have a tag in order for them to be
compatible within the same TU in C23. An unnamed structure has no tag,
so it cannot be compatible with another type within the TU.

Fixes #141724
---
 clang/lib/AST/ASTStructuralEquivalence.cpp | 15 ++++++++++--
 clang/test/C/C23/n3037.c                   | 28 +++++++++++++++++++++-
 2 files changed, 40 insertions(+), 3 deletions(-)

diff --git a/clang/lib/AST/ASTStructuralEquivalence.cpp 
b/clang/lib/AST/ASTStructuralEquivalence.cpp
index c6df340cbdf0a..20dcaab7d90d3 100644
--- a/clang/lib/AST/ASTStructuralEquivalence.cpp
+++ b/clang/lib/AST/ASTStructuralEquivalence.cpp
@@ -1751,9 +1751,20 @@ static bool 
IsStructurallyEquivalent(StructuralEquivalenceContext &Context,
   // fulfill the preceding requirements. ... Otherwise, the structure, union,
   // or enumerated types are incompatible.
 
-  if (!NameIsStructurallyEquivalent(*D1, *D2)) {
+  // Note: "the same tag" refers to the identifier for the structure; two
+  // structures without names are not compatible within a TU. In C23, if either
+  // declaration has no name, they're not equivalent. However, the paragraph
+  // after the bulleted list goes on to talk about compatibility of anonymous
+  // structure and union members, so this prohibition only applies to top-level
+  // declarations, not members.
+  if (Context.LangOpts.C23 && (!D1->getIdentifier() || !D2->getIdentifier()) &&
+      (D1->getDeclContext()->isTranslationUnit() ||
+       D2->getDeclContext()->isTranslationUnit()))
+    return false;
+
+  // Otherwise, check the names for equivalence.
+  if (!NameIsStructurallyEquivalent(*D1, *D2))
     return false;
-  }
 
   if (D1->isUnion() != D2->isUnion()) {
     if (Context.Complain) {
diff --git a/clang/test/C/C23/n3037.c b/clang/test/C/C23/n3037.c
index 121b220323e83..03dc78d9c8633 100644
--- a/clang/test/C/C23/n3037.c
+++ b/clang/test/C/C23/n3037.c
@@ -140,7 +140,7 @@ struct quals_matter { // c17-note {{previous definition is 
here}}
 };
 
 struct quals_matter { // c17-error {{redefinition of 'quals_matter'}} \
-                         c23-error {{type 'struct quals_matter' has 
incompatible definitions}}                         
+                         c23-error {{type 'struct quals_matter' has 
incompatible definitions}}
   const int x;        // c23-note {{field 'x' has type 'const int' here}}
 };
 
@@ -359,3 +359,29 @@ struct alignment { // c17-error {{redefinition of 
'alignment'}} \
                       c23-error {{type 'struct alignment' has a member with an 
attribute which currently causes the types to be treated as though they are 
incompatible}}
   int x;
 };
+
+// Both structures need to have a tag in order to be compatible within the same
+// translation unit.
+struct     {int i;} nontag;
+struct tag {int i;} tagged; // c17-note 2 {{previous definition is here}}
+
+_Static_assert(1 == _Generic(tagged, struct tag {int i;}:1, default:0)); // 
c17-error {{redefinition of 'tag'}} \
+                                                                            
c17-error {{static assertion failed}}
+_Static_assert(0 == _Generic(tagged, struct     {int i;}:1, default:0));
+_Static_assert(0 == _Generic(nontag, struct tag {int i;}:1, default:0)); // 
c17-error {{redefinition of 'tag'}}
+// That means these two structures are not actually compatible; see GH141724.
+_Static_assert(0 == _Generic(nontag, struct     {int i;}:1, default:0));
+
+struct InnerAnonStruct {
+  struct {
+    int i;
+  } untagged;
+} inner_anon_tagged;
+
+_Static_assert(0 == _Generic(inner_anon_tagged.untagged, struct { int i; } : 
1, default : 0));
+
+
+// Test the same thing with enumerations (test for unions is omitted because
+// unions and structures are both RecordDecl objects, whereas EnumDecl is not).
+enum { E_Untagged1 } nontag_enum; // both-note {{previous definition is here}}
+_Static_assert(0 == _Generic(nontag_enum, enum { E_Untagged1 } : 1, default : 
0)); // both-error {{redefinition of enumerator 'E_Untagged1'}}

>From 7c3976030fc26eaa1c326804e90fb5e3fc211043 Mon Sep 17 00:00:00 2001
From: Aaron Ballman <aa...@aaronballman.com>
Date: Wed, 28 May 2025 11:42:48 -0400
Subject: [PATCH 2/2] Update based on review feedback

* Switched the logic to !isRecord() instead of isTranslationUnit()
* Added a test for a case we got wrong
* Updated a comment for clarity
---
 clang/lib/AST/ASTStructuralEquivalence.cpp | 6 +++---
 clang/test/C/C23/n3037.c                   | 8 +++++++-
 2 files changed, 10 insertions(+), 4 deletions(-)

diff --git a/clang/lib/AST/ASTStructuralEquivalence.cpp 
b/clang/lib/AST/ASTStructuralEquivalence.cpp
index 20dcaab7d90d3..704de8156132c 100644
--- a/clang/lib/AST/ASTStructuralEquivalence.cpp
+++ b/clang/lib/AST/ASTStructuralEquivalence.cpp
@@ -1756,10 +1756,10 @@ static bool 
IsStructurallyEquivalent(StructuralEquivalenceContext &Context,
   // declaration has no name, they're not equivalent. However, the paragraph
   // after the bulleted list goes on to talk about compatibility of anonymous
   // structure and union members, so this prohibition only applies to top-level
-  // declarations, not members.
+  // declarations; if either declaration is not a member, they cannot be
+  // compatible.
   if (Context.LangOpts.C23 && (!D1->getIdentifier() || !D2->getIdentifier()) &&
-      (D1->getDeclContext()->isTranslationUnit() ||
-       D2->getDeclContext()->isTranslationUnit()))
+      (!D1->getDeclContext()->isRecord() || !D2->getDeclContext()->isRecord()))
     return false;
 
   // Otherwise, check the names for equivalence.
diff --git a/clang/test/C/C23/n3037.c b/clang/test/C/C23/n3037.c
index 03dc78d9c8633..4e94826d5d968 100644
--- a/clang/test/C/C23/n3037.c
+++ b/clang/test/C/C23/n3037.c
@@ -372,6 +372,13 @@ _Static_assert(0 == _Generic(nontag, struct tag {int 
i;}:1, default:0)); // c17-
 // That means these two structures are not actually compatible; see GH141724.
 _Static_assert(0 == _Generic(nontag, struct     {int i;}:1, default:0));
 
+// Also test the behavior within a function (so the declaration context is not
+// at the translation unit level).
+void nontag_func_test(void) {
+  struct { int i; } test;
+  _Static_assert(0 == _Generic(test , struct { int i; } : 1, default : 0));
+}
+
 struct InnerAnonStruct {
   struct {
     int i;
@@ -380,7 +387,6 @@ struct InnerAnonStruct {
 
 _Static_assert(0 == _Generic(inner_anon_tagged.untagged, struct { int i; } : 
1, default : 0));
 
-
 // Test the same thing with enumerations (test for unions is omitted because
 // unions and structures are both RecordDecl objects, whereas EnumDecl is not).
 enum { E_Untagged1 } nontag_enum; // both-note {{previous definition is here}}

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