In the testcase below, the initializer for C::b inside C's default
constructor is encoded as a TARGET_EXPR wrapping the CALL_EXPR f() in
C++17 mode.  During massaging of this constexpr constructor,
build_target_expr_with_type called from bot_manip ends up trying to use
B's implicitly deleted copy constructor rather than preserving the
copy elision.

This patch makes bot_manip use force_target_expr instead of
build_target_expr_with_type so that it copies TARGET_EXPRs in a more
oblivious manner.

Bootstrapped and regtested on x86_64-pc-linux-gnu, does this look OK
for trunk?

        PR c++/100368

gcc/cp/ChangeLog:

        * tree.c (build_target_expr_with_type): Simplify now that
        bot_manip is no longer a caller.
        (bot_manip): Use force_target_expr instead of
        build_target_expr_with_type.

gcc/testsuite/ChangeLog:

        * g++.dg/cpp1z/elide6.C: New test.
---
 gcc/cp/tree.c                       |  8 +++-----
 gcc/testsuite/g++.dg/cpp1z/elide6.C | 16 ++++++++++++++++
 2 files changed, 19 insertions(+), 5 deletions(-)
 create mode 100644 gcc/testsuite/g++.dg/cpp1z/elide6.C

diff --git a/gcc/cp/tree.c b/gcc/cp/tree.c
index 72f498f4b3b..84b84621d35 100644
--- a/gcc/cp/tree.c
+++ b/gcc/cp/tree.c
@@ -848,12 +848,10 @@ build_target_expr_with_type (tree init, tree type, 
tsubst_flags_t complain)
       || init == error_mark_node)
     return init;
   else if (CLASS_TYPE_P (type) && type_has_nontrivial_copy_init (type)
-          && !VOID_TYPE_P (TREE_TYPE (init))
           && TREE_CODE (init) != COND_EXPR
           && TREE_CODE (init) != CONSTRUCTOR
           && TREE_CODE (init) != VA_ARG_EXPR)
-    /* We need to build up a copy constructor call.  A void initializer
-       means we're being called from bot_manip.  COND_EXPR is a special
+    /* We need to build up a copy constructor call.  COND_EXPR is a special
        case because we already have copies on the arms and we don't want
        another one here.  A CONSTRUCTOR is aggregate initialization, which
        is handled separately.  A VA_ARG_EXPR is magic creation of an
@@ -3112,8 +3110,8 @@ bot_manip (tree* tp, int* walk_subtrees, void* data_)
            AGGR_INIT_ZERO_FIRST (TREE_OPERAND (u, 1)) = true;
        }
       else
-       u = build_target_expr_with_type (TREE_OPERAND (t, 1), TREE_TYPE (t),
-                                        tf_warning_or_error);
+       u = force_target_expr (TREE_TYPE (t), TREE_OPERAND (t, 1),
+                              tf_warning_or_error);
 
       TARGET_EXPR_IMPLICIT_P (u) = TARGET_EXPR_IMPLICIT_P (t);
       TARGET_EXPR_LIST_INIT_P (u) = TARGET_EXPR_LIST_INIT_P (t);
diff --git a/gcc/testsuite/g++.dg/cpp1z/elide6.C 
b/gcc/testsuite/g++.dg/cpp1z/elide6.C
new file mode 100644
index 00000000000..399e1a9a1ef
--- /dev/null
+++ b/gcc/testsuite/g++.dg/cpp1z/elide6.C
@@ -0,0 +1,16 @@
+// PR c++/100368
+// { dg-do compile { target c++11 } }
+
+struct A {
+  A() = default;
+  A(const A&) = delete;
+};
+
+struct B { A a; }; // { dg-error "deleted" "" { target c++14_down } }
+
+constexpr B f() { return {}; }
+
+struct C {
+  constexpr C() : b(f()) {} // { dg-error "deleted" "" { target c++14_down } }
+  B b;
+};
-- 
2.32.0.rc0

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