[Bug c++/87521] [C++][ABI] Tail padding not reused for non POD struct with defaulted/deleted special member function as per Itanium ABI on x86-64

[redi at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=87521

--- Comment #2 from Jonathan Wakely <redi at gcc dot gnu.org> ---
The C++03 definition of POD struct (which is what matters for the ABI) requires
that it has no user-defined destructor.

Your type has a user-declared destructor, which is implicitly-defined when
odr-used. That is not user-defined. So it's can be a POD struct.