https://gcc.gnu.org/bugzilla/show_bug.cgi?id=94983
--- Comment #2 from Andrey Vihrov <andrey.vihrov at gmail dot com> ---
Thanks for the helpful link.
To clarify, list initialization in a new-expression context behaves differently
from other cases such as "S{};" and "S s{};" (be their behavior correct or
incorrect).
