[Bug c++/108474] New: static structured binding undefined reference

[pinskia at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=108474

            Bug ID: 108474
           Summary: static structured binding undefined reference
           Product: gcc
           Version: 13.0
            Status: UNCONFIRMED
          Keywords: link-failure, wrong-code
          Severity: normal
          Priority: P3
         Component: c++
          Assignee: unassigned at gcc dot gnu.org
          Reporter: pinskia at gcc dot gnu.org
  Target Milestone: ---

Take this c++20 (-std=c++20):
```
struct t
{
  int i, j;
};
t y;
static auto [i, j] = y;
int &r = i;
int s = i;
int *t = &i;
int main() {}
```

This fails in a similar way as PR 53932 but this is for structued bindings
rather than static anonymous unions.