https://gcc.gnu.org/bugzilla/show_bug.cgi?id=90814

Andrew Pinski <pinskia at gcc dot gnu.org> changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
   Last reconfirmed|2020-01-28 00:00:00         |2021-8-27

--- Comment #2 from Andrew Pinski <pinskia at gcc dot gnu.org> ---
Reduced testcase down to just this:
struct A {
  A() {}
};

struct D : A
{
  int& r;
  constexpr D() = default;
};

That is template does not matter.

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