https://gcc.gnu.org/bugzilla/show_bug.cgi?id=126680

--- Comment #2 from Marek Polacek <mpolacek at gcc dot gnu.org> ---
Ah, it's because we mark consteval-only vars DECL_EXTERNAL which makes a
difference here:

static void 
set_decl_context_in_fn (tree ctx, tree decl)
{
  if (TREE_CODE (decl) == FUNCTION_DECL
      || (VAR_P (decl) && DECL_EXTERNAL (decl)))
    /* Make sure local externs are marked as such.  OMP UDRs really
       are nested functions.  */
    gcc_checking_assert (DECL_LOCAL_DECL_P (decl)
   ...
}

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