https://gcc.gnu.org/bugzilla/show_bug.cgi?id=124596

--- Comment #2 from Eric Botcazou <ebotcazou at gcc dot gnu.org> ---
OK, the difference comes from Save_Global_References.Set_Global_Type:

         --  Otherwise mark the type for flipping and set the full view on N2
         --  when available, which is necessary for Check_Private_View to swap
         --  back the views in case the full declaration of Typ is visible in
         --  the instantiation context. Note that this will be problematic if
         --  N2 is re-analyzed later, e.g. if it's a default value in a call.

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