https://gcc.gnu.org/bugzilla/show_bug.cgi?id=114138

            Bug ID: 114138
           Summary: [c++2b] ICE on valid code using `auto(expr)`
                    DECAY-COPY
           Product: gcc
           Version: 14.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: c++
          Assignee: unassigned at gcc dot gnu.org
          Reporter: eric.niebler at gmail dot com
  Target Milestone: ---

Compile the following with -c++=2b:


```
namespace std {
  template <class T>
  T&& declval() noexcept requires true;

  template <class>
  void declval() noexcept;

  namespace detail {
    struct none_such;
    template <class>
    using none_such_t = none_such;

    template <class T>
      extern const none_such_t<T> _getter_for;

    template <class T>
    using _decay_t = decltype(auto(declval<T>()));

    static_assert(__is_same_as(_decay_t<void>, void));
  }

  template <const auto& Fn, class... Args>
    using _result_of_t = decltype(Fn(declval<Args>()...));

  template <unsigned I, class Tuple>
    using tuple_element_t =
_result_of_t<detail::_getter_for<detail::_decay_t<Tuple>>, char(*)[I+1],
Tuple>;

  template <class First, class Second>
  struct pair {
    First first;
    Second second;
  };

  template <class>
    inline constexpr bool _is_pair = false;

  template <class First, class Second>
    inline constexpr bool _is_pair<pair<First, Second>> = true;

  template <class T>
    concept Pair = _is_pair<decltype(auto(std::declval<T>()))>;

  template <unsigned I, Pair P>
    requires (I <= 1)
  decltype(auto) get(P&& p) noexcept {
    if constexpr (I == 0) {
      return (static_cast<P&&>(p).first);
    } else {
      return (static_cast<P&&>(p).second);
    }
  }

  namespace detail {
    inline constexpr auto _pair_getter =
      []<unsigned J, class Pair>(char(*)[J], Pair&& p) noexcept ->
decltype(auto) {
        return std::get<J-1>(static_cast<Pair&&>(p));
      };

    template <class First, class Second>
      inline constexpr auto _getter_for<pair<First, Second>> = _pair_getter;
  }

}

int main() {

  static_assert(__is_same_as(int&, std::tuple_element_t<0, std::pair<int,
float>&>));
  static_assert(__is_same_as(float&&, std::tuple_element_t<1, std::pair<int,
float>&&>));
}
```


Result:

```
<source>: In substitution of 'template<unsigned int I, class Tuple> using
std::tuple_element_t = std::_result_of_t<_getter_for<decltype
((auto)(declval<Tuple>()))>, char (*)[(I + 1)], Tuple> [with unsigned int I =
0; Tuple = std::pair<int, float>&]':
<source>:71:82:   required from here
   71 |   static_assert(__is_same_as(int&, std::tuple_element_t<0,
std::pair<int, float>&>));
      |                                                                        
         ^
<source>:21:31: internal compiler error: in tsubst, at cp/pt.cc:16367
   21 |     using _decay_t = decltype(auto(declval<T>()));
      |                               ^~~~~~~~~~~~~~~~~~
0x265412c internal_error(char const*, ...)
        ???:0
0xa548c3 fancy_abort(char const*, int, char const*)
        ???:0
0xc99307 tsubst(tree_node*, tree_node*, int, tree_node*)
        ???:0
0xc9f3c9 tsubst_template_args(tree_node*, tree_node*, int, tree_node*)
        ???:0
0xc9f3c9 tsubst_template_args(tree_node*, tree_node*, int, tree_node*)
        ???:0
0xc98a19 tsubst(tree_node*, tree_node*, int, tree_node*)
        ???:0
0xc80873 instantiate_template(tree_node*, tree_node*, int)
        ???:0
0xc9a0fc tsubst(tree_node*, tree_node*, int, tree_node*)
        ???:0
0xc973cc lookup_template_class(tree_node*, tree_node*, tree_node*, tree_node*,
int, int)
        ???:0
0xcd370f finish_template_type(tree_node*, tree_node*, int)
        ???:0
0xc577da c_parse_file()
        ???:0
0xdaba19 c_common_parse_file()
        ???:0
Please submit a full bug report, with preprocessed source (by using
-freport-bug).
Please include the complete backtrace with any bug report.
See <https://gcc.gnu.org/bugs/> for instructions.
Compiler returned: 1
```

See https://godbolt.org/z/r13Yff5bM

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