https://gcc.gnu.org/bugzilla/show_bug.cgi?id=123346

--- Comment #1 from Jan Schultke <janschultke at googlemail dot com> ---
Replacing the make function with

constexpr Union make(Union&& other) {
    Union result { .unit = other.unit };
    return result;
}

... seems to work around the issue, so it's in some way related to
initialization of the result object via prvalue in a return statement.

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