https://gcc.gnu.org/bugzilla/show_bug.cgi?id=104594

--- Comment #4 from Patrick Palka <ppalka at gcc dot gnu.org> ---
N.B. coerce_template_parms sometimes does encode the implicit conversion for a
dependent NTTP argument, but only for sake of specialization matching (in light
of 'auto' template parms IIUC), the IMPLICIT_CONV_EXPR built is a no-op
otherwise.

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