https://gcc.gnu.org/bugzilla/show_bug.cgi?id=113644
--- Comment #1 from Andrew Pinski <pinskia at gcc dot gnu.org> ---
Reduced:
```
template <class _Tp> struct __has_storage_type {};
template <class _Cp, bool = __has_storage_type<_Cp>::value>
class __bit_reference {};
template <class _Cp> class __bit_reference<_Cp, false> {
friend class __bit_reference<_Cp>;
};
```
