https://gcc.gnu.org/bugzilla/show_bug.cgi?id=117828

--- Comment #3 from uecker at gcc dot gnu.org ---

A check is needed in tagged_tu_types_compatible_p. 

In C23 the following needs to be rejected:

struct foo {
  struct {
    int Reserved : 32;
  }
};
struct foo {
  struct {
    int Reserved;
  }
};

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