c++: ICE with header-units [PR 99071]

[Nathan Sidwell]

This ICE was caused by dereferencing the wrong pointer and not finding 
the expected thing there.  Pointers	are like that.

         PR c++/99071
         gcc/cp/
         * name-lookup.c	(maybe_record_mergeable_decl): Deref the correct
         pointer.
         gcc/testsuite/
         * g++.dg/modules/pr99071_a.H: New.
         * g++.dg/modules/pr99071_b.H: New.

-- 
Nathan Sidwell
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