https://gcc.gnu.org/bugzilla/show_bug.cgi?id=93824

--- Comment #2 from Stephan Bergmann <sbergman at redhat dot com> ---
(In reply to Martin Sebor from comment #1)
> The tag is redundant in both cases and can be removed without causing an
> ambiguity.  Why do you think the warnings are wrong?

In the test2.cc case, S has not yet been declared, so the elaborated type
specifier is needed to declare it.

In the test1.cc case, dropping the (redundant) tag from incB.h will cause
test2.cc to no longer compile, see above.

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