https://gcc.gnu.org/bugzilla/show_bug.cgi?id=109185

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

           What    |Removed                     |Added
----------------------------------------------------------------------------
     Ever confirmed|0                           |1
             Status|UNCONFIRMED                 |NEW
           Keywords|lto                         |link-failure
   Last reconfirmed|                            |2023-03-18

--- Comment #1 from Andrew Pinski <pinskia at gcc dot gnu.org> ---
Confirmed. Also fails with linking this:
```
template<int &R> struct A { static constexpr int &value = R; };

template<typename = void>
auto S() {
  static int s;
  return A<s>{};
}

auto &s = decltype(S())::value;

int main(void)
{
        return s;
}

```

So a front-end issue. Most likely not marking S<void>::s as being used.
Note instead of `decltype(S())::value`, I do `S().value`; it works.

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