https://gcc.gnu.org/bugzilla/show_bug.cgi?id=111708

--- Comment #2 from Andrew Pinski <pinskia at gcc dot gnu.org> ---
Note ICC rejects this as invalid:
```
<source>(14): error #172: external/internal linkage conflict with previous
declaration at line 10
          int f(int);
              ^
```

Which is what I had expected to happen similar to variables as PR 90472 rejects
variable declarations too.

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