c++: Implement C++23 P2266R1, Simpler implicit move [PR101165]

This patch implements https://wg21.link/p2266, which, once again,
changes the implicit move rules.  Here's a brief summary of various
changes in this area:

r125211: Introduced moving from certain lvalues when returning them
r171071: CWG 1148, enable move from value parameter on return
r212099: CWG 1579, it's OK to call a converting ctor taking an rvalue
r251035: CWG 1579, do maybe-rvalue overload resolution twice
r11-2411: Avoid calling const copy ctor on implicit move
r11-2412: C++20 implicit move changes, remove the fallback overload
          resolution, allow move on throw of parameters and implicit
	  move of rvalue references

P2266 enables the implicit move even for functions that return references.
That is, we will now perform a move in

  X&& foo (X&& x) {
    return x;

P2266 also removes the fallback overload resolution, but this was
resolved by r11-2412: we only do convert_for_initialization with
LOOKUP_PREFER_RVALUE in C++17 and older.
P2266 also says that a returned move-eligible id-expression is always an
xvalue.  This required some further short, but nontrivial changes,
especially when it comes to deduction, because we have to pay attention
to whether we have auto, auto&& (which is like T&&), or decltype(auto)
with (un)parenthesized argument.  In C++23,

  decltype(auto) f(int&& x) { return (x); }
  auto&& f(int x) { return x; }

both should deduce to 'int&&' but

  decltype(auto) f(int x) { return x; }

should deduce to 'int'.  A cornucopia of tests attached.  I've also
verified that we behave like clang++.

xvalue_p seemed to be broken: since the introduction of clk_implicit_rval,
it cannot use '==' when checking for clk_rvalueref.

Since this change breaks code, it's only enabled in C++23.  In
particular, this code will not compile in C++23:

  int& g(int&& x) { return x; }

because x is now treated as an rvalue, and you can't bind a non-const lvalue
reference to an rvalue.

This patch also fixes PR106882 (the check_return_expr changes).

	PR c++/101165
	PR c++/106882


	* c-cppbuiltin.cc (c_cpp_builtins): Define __cpp_implicit_move.


	* call.cc (reference_binding): Check clk_implicit_rval in C++20 only.
	* cp-tree.h (unparenthesized_id_or_class_member_access_p): Declare.
	* pt.cc (unparenthesized_id_or_class_member_access_p): New function,
	broken out of...
	(do_auto_deduction): ...here.  Use it.  In C++23, maybe call
	* tree.cc (xvalue_p): Check & clk_rvalueref, not == clk_rvalueref.
	* typeck.cc (check_return_expr): Allow implicit move for functions
	returning a reference as well, or when the return value type is not
	a scalar type.


	* g++.dg/conversion/pr41426.C: Add dg-error for C++23.
	* g++.dg/cpp0x/elision_weak.C: Likewise.
	* g++.dg/cpp0x/move-return3.C: Only link in c++20_down.
	* g++.dg/cpp1y/decltype-auto2.C: Add dg-error for C++23.
	* g++.dg/cpp1y/lambda-generic-89419.C: Likewise.
	* g++.dg/cpp23/feat-cxx2b.C: Test __cpp_implicit_move.
	* g++.dg/gomp/pr56217.C: Only compile in c++20_down.
	* g++.dg/warn/Wno-return-local-addr.C: Add dg-error for C++23.
	* g++.dg/warn/Wreturn-local-addr.C: Adjust dg-error.
	* g++.old-deja/g++.brendan/crash55.C: Add dg-error for C++23.
	* g++.old-deja/g++.jason/temporary2.C: Likewise.
	* g++.old-deja/g++.mike/p2846b.C: Adjust.
	* g++.dg/cpp1y/decltype-auto6.C: New test.
	* g++.dg/cpp23/decltype1.C: New test.
	* g++.dg/cpp23/decltype2.C: New test.
	* g++.dg/cpp23/elision1.C: New test.
	* g++.dg/cpp23/elision2.C: New test.
	* g++.dg/cpp23/elision3.C: New test.
	* g++.dg/cpp23/elision4.C: New test.
	* g++.dg/cpp23/elision5.C: New test.
	* g++.dg/cpp23/elision6.C: New test.
	* g++.dg/cpp23/elision7.C: New test.
28 files changed