https://gcc.gnu.org/bugzilla/show_bug.cgi?id=92268
--- Comment #1 from Jonathan Wakely <redi at gcc dot gnu.org> ---
The workaround is to require that the common_reference_t types exist:
template<typename T, typename U>
concept common_reference_with
=
// <INS>
requires { typename common_reference_t<T, U>;
typename common_reference_t<U, T>; }
&&
// </INS>
foo<common_reference_t<T, U>, common_reference_t<U, T>>
&& bar<common_reference_t<T, U>, common_reference_t<U, T>>
&& baz<common_reference_t<T, U>, common_reference_t<U, T>>;