See <https://wg21.link/P1854R4>.
I don't think there is anything to do for this paper: `GCC exposes the same behavior(the one proposed by this paper) in all language modes.`
It's possible/likely; I haven't actually read the paper yet. We want to add any possible testcases. I should be able to address this by the end of next week if nobody beats me to it.
Created attachment 55795 [details] gcc14-pr110341.patch Untested implementation.