[Bug c++/104652] It's impossible to declare non-first target function as a friend

[vorfeed.canal at gmail dot com via Gcc-bugs]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=104652

--- Comment #2 from Vorfeed Canal <vorfeed.canal at gmail dot com> ---
Thanks for showing a workaround:

class Foo {
  public:
    explicit Foo(int f) : x(f) {}
    [[gnu::target("default")]] friend inline Foo bar(Foo& foo) {
        return Foo(foo.x);
    }
    [[gnu::target("sse4.2")]] friend inline Foo bar(Foo& foo) {
        return Foo(foo.x * 2);
    }
  private:
    int x;
};

It works perfectly with Clang, ICC and GCC 11, but GCC 12 breaks it:
  https://godbolt.org/z/fxb5ecea8

Is it possible to unbreak it? Because now it's a regression.