The wording of `drop_view::begin const` in [range.drop.view] is

   Returns: ranges​::​next(ranges​::​begin(base_), count_, ranges​::​end(base_)).

Note that "returns" is used here, which means that the implementation only needs to return the value of `ranges::next` and does not need to obtain the value through `ranges::advance`, which will have 𝒪(n) complexity in the case of random-access-sized but non-common range.

  #include <ranges>

  int main() {
    const auto s = std::ranges::subrange(std::views::iota(0uz), size_t(-1));
    const auto r = std::ranges::drop_view(s, s.size() - 1);
    const auto b = r.begin(); // time out
  }

https://godbolt.org/z/1KnKKacs8

Thanks to Mr. Jonathan for clarifying this on the LWG mailing list.