[Bug c++/88672] New: friend class template declaration in a class template is ignored

[damian.jarek93 at gmail dot com]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=88672

            Bug ID: 88672
           Summary: friend class template declaration in a class template
                    is ignored
           Product: gcc
           Version: 8.2.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: c++
          Assignee: unassigned at gcc dot gnu.org
          Reporter: damian.jarek93 at gmail dot com
  Target Milestone: ---

Friend class template declaration in a class template is ignored, reproduces on
gcc 4.9 and above (didn't check earlier versions)
Example: https://godbolt.org/z/FdmEHE

Note that if S is not a class template, it works correctly:
https://godbolt.org/z/dnp6uT