ArsenArsen added a comment.
It'd appear that GCC merges them here:
https://gcc.gnu.org/git/?p=gcc.git;a=blob;f=gcc/c/c-typeck.cc;h=e06f052eb46a72d3d50835330c5af975e7c52084;hb=HEAD#l708
/* For function types do not merge const qualifiers, but drop them
if used inconsistently. The middle-e
ArsenArsen added a comment.
noreturn is a bit special among the attributes, perhaps it'd be worthwhile
altering the standard to say that a composite is noreturn only of all of it's
types are.
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https://reviews.llvm.org/D140868/ne