[Bug c++/108219] New: requirement fails on a valid expression

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

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=108219

            Bug ID: 108219
           Summary: requirement fails on a valid expression
           Product: gcc
           Version: 12.2.1
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: c++
          Assignee: unassigned at gcc dot gnu.org
          Reporter: vanyacpp at gmail dot com
  Target Milestone: ---

This code compiles OK on clang, MSVC and GCC prior to 12:

template <typename T>
concept test = requires
{
    new T[1]{{ 42 }};
};

struct foobar
{
    foobar(int);
};

int main()
{
    static_assert(test<foobar>);
    new foobar[1]{{ 42 }};
}

But on GCC 12 it produces an error:

<source>:14:19: error: static assertion failed
   14 |     static_assert(test<foobar>);
      |                   ^~~~~~~~~~~~
<source>:14:19: note: constraints not satisfied
<source>:2:9:   required by the constraints of 'template<class T> concept test'
<source>:2:16:   in requirements  [with T = foobar]
<source>:4:5: note: the required expression 'new T(1)' is invalid, because
    4 |     new T[1]{{ 42 }};
      |     ^~~~~~~~~~~~~~~~
<source>:4:5: error: could not convert '<brace-enclosed initializer list>()'
from '<brace-enclosed initializer list>' to 'foobar'
    4 |     new T[1]{{ 42 }};
      |     ^~~~~~~~~~~~~~~~
      |     |
      |     <brace-enclosed initializer list>

I believe the error is incorrect and that this is a regression in GCC 12.