https://gcc.gnu.org/bugzilla/show_bug.cgi?id=54265

--- Comment #2 from joseph at codesourcery dot com <joseph at codesourcery dot 
com> ---
The earlier position is preferred because logically at the closing brace 
the type should be fully defined and it should no longer be possible to 
change properties of it through attributes coming afterwards.

Note that for [[]]-style attributes (standard C++, also expected to be in 
C2X), an attribute after the struct/union/enum keyword appertains to the 
type being defined and becomes a property of that type whenever used, 
while one after the closing brace appertains to the type only for that 
declaration, not for any subsequent uses of that struct/union/enum.

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