https://gcc.gnu.org/bugzilla/show_bug.cgi?id=108383
--- Comment #11 from Peter Damianov <peter0x44 at disroot dot org> --- indeed changing `maybe_thunk_body` to `return 0;` does make this ICE go away. I think -fdeclone-ctor-dtor simply relies on support for comdat group to work. Not sure what is the best approach to deal with this.
