https://gcc.gnu.org/bugzilla/show_bug.cgi?id=118202
--- Comment #3 from Andrew Pinski <pinskia at gcc dot gnu.org> --- At first I thought it was related to PR 86439 but this ICEs also in GCC 11 while that added perform_dguide_overload_resolution for GCC 12. So it must be some other change that happened beforehand.