https://gcc.gnu.org/bugzilla/show_bug.cgi?id=89612
--- Comment #4 from Marek Polacek <mpolacek at gcc dot gnu.org> ---
And a better testcase, and actually valid:
template <typename>
struct C {
template <int N>
friend int foo() noexcept(N);
};
template <int N>
int foo() noexcept(N);
C<int> c;
