See <https://wg21.link/P2558R2>.
clang claims to implement this but that doesn't seem to be the case, I think e.g. const char *p = R"abc`@$(foobar)abc`@$"; should be accepted for -std=c++2c. I'm lost at what we need to do for This is currently rejected by GCC ‘error: universal character is not valid in an identifier’, although this seems to be a bug, and the code is accepted by clang and msvc. in the paper (3.1).