[Bug c++/107276] ICE Deducing return type from ill-formed structured binding name

["johelegp at gmail dot com" <gcc-bugzilla@gcc.gnu.org>]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=107276

--- Comment #2 from Johel Ernesto Guerrero Peña <johelegp at gmail dot com> ---
I just compiled GCC and it still ICEs:

```cli
$ ../root/gcc/bin/g++ --version
g++ (GCC) 13.0.0 20221019 (experimental)
Copyright (C) 2022 Free Software Foundation, Inc.
This is free software; see the source for copying conditions.  There is NO
warranty; not even for MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.

$ cat x.cpp 
auto f(auto x) {
  auto [y] = x;
  return y;
}
int i = f(0);
$ ../root/gcc/bin/g++ -std=c++23 -c x.cpp 
x.cpp: In instantiation of ‘auto f(auto:1) [with auto:1 = int]’:
x.cpp:5:10:   required from here
x.cpp:2:8: error: cannot decompose non-array non-class type ‘int’
    2 |   auto [y] = x;
      |        ^~~
x.cpp:3:10: internal compiler error: tree check: expected non_lvalue_expr or
static_cast_expr, have error_mark in set_implicit_rvalue_p, at
cp/cp-tree.h:8689
    3 |   return y;
      |          ^
0x22ea70c internal_error(char const*, ...)
        ???:0
0x8e3b63 tree_check_failed(tree_node const*, char const*, int, char const*,
...)
        ???:0
0xbb8768 do_auto_deduction(tree_node*, tree_node*, tree_node*, int,
auto_deduction_context, tree_node*, int)
        ???:0
0xc6d039 check_return_expr(tree_node*, bool*)
        ???:0
0xc101f3 finish_return_stmt(tree_node*)
        ???:0
0xbee0a3 instantiate_decl(tree_node*, bool, bool)
        ???:0
0xa9b5f5 maybe_instantiate_decl(tree_node*)
        ???:0
0xa9cfa0 mark_used(tree_node*, int)
        ???:0
0x9dcd4b build_new_function_call(tree_node*, vec<tree_node*, va_gc,
vl_embed>**, int)
        ???:0
0xc16768 finish_call_expr(tree_node*, vec<tree_node*, va_gc, vl_embed>**, bool,
bool, int)
        ???:0
0xb9949b c_parse_file()
        ???:0
0xcde1f1 c_common_parse_file()
        ???:0
Please submit a full bug report, with preprocessed source (by using
-freport-bug).
Please include the complete backtrace with any bug report.
See <https://bugs.archlinux.org/> for instructions.
```