https://gcc.gnu.org/bugzilla/show_bug.cgi?id=88114

--- Comment #2 from Tobias Burnus <burnus at gcc dot gnu.org> ---
The "=default" destructor function is generated (when it is generated) via:
  mark_vtable_entries -> mark_used -> synthesize_method

While the {} destructor is generated via:
  cp_parser_late_parsing_for_member ->
cp_parser_function_definition_after_declarator ->
cp_parser_ctor_initializer_opt_and_function_body

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