https://gcc.gnu.org/bugzilla/show_bug.cgi?id=97206

--- Comment #4 from Martin Sebor <msebor at gcc dot gnu.org> ---
A different/simpler test case that doesn't involve a call to
handle_access_attribute():

$ cat pr97206.c && gcc -O2 -S -Wall pr97206.c
void a (char *);
void a (char [restrict]);

extern const char b[];
extern const char b[1];
pr97206.c:5:19: error: conflicting type qualifiers for ‘b’
    5 | extern const char b[1];
      |                   ^
pr97206.c:4:19: note: previous declaration of ‘b’ was here
    4 | extern const char b[];
      |                   ^

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