https://gcc.gnu.org/bugzilla/show_bug.cgi?id=110810

--- Comment #2 from Andrew Pinski <pinskia at gcc dot gnu.org> ---
You don't even need it to be a new or even ~X there:
```
    struct Foo {
        Foo() {}
        ~Foo() {}
    };

    struct X {
        Foo data[4];
    };

    template<int>
    void f() {
        X{};
    }
```

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