https://gcc.gnu.org/bugzilla/show_bug.cgi?id=117689
--- Comment #3 from sandra at gcc dot gnu.org --- Hmmm, the code in finish_decl() in c-decl.cc seems to be deliberately deferring the error diagnostic for an incomplete types on certain static decls. From a user's perspective, I think it's better that the manual focus on "don't do this" rather than trying to define the peculiar situations where it might work, so I'll leave the existing text "you cannot allocate variables or storage using the type while it is incomplete" in place.
