[[noreturn]] false positive when calling a [[noreturn]] constructor

[ilazaric]

Issue Summary

If a function marked with [[noreturn]] construct an object whose constructor is marked [[noreturn]],
this is not recognized, and an erroneous warning is emitted.

Reproducing Source Code

struct A {
  [[noreturn]] A() { throw 123; }
};

struct B {
  [[noreturn]] B() { A{}; }
};

[[noreturn]] void g() { A{}; }

Command-line Options

cpfe repro.cpp

Type of Issue

[Front End] This code SHOULD NOT warn with these options.

Additional Details

In the example, both B::B() and g() cause the warning to be emitted,
and it is clear they can't actually return because of A::A().

Compiler output:

"<source>", line 6: warning: function declared with "noreturn" does return
    [[noreturn]] B() { A{}; }
                            ^

"<source>", line 9: warning: function declared with "noreturn" does return
  [[noreturn]] void g() { A{}; }
                               ^

Godbolt: https://godbolt.org/z/nGvdedcsG

Also noting that the attribute on A::A() is not fully ignored,
if we remove the throw it warns there (as expected/correct).

Reproducing (Standard) Configuration(s)

linux-gcc-release

Reproducing (Non-standard) Configuration

No response

I acknowledge that:

• I have checked open issues and existing discussions before filing this report.
• The reproducing source code that I have provided does not depend on headers that I have not included with my submission.
• I have reduced the reproducing source code to the best of my ability.
• I have selected at least one standard configuration or uploaded a non-standard configuration dump.
• I understand code shared via this form is NOT confidential.
• I have permission to share the reproducing source code and grant permission for the project to use the source code (or derivatives of the source code) to create tests.
• I agree that any tests created using the reproducing source code (or deriatives of it) will be licensed under project license unless I included a LICENSE.txt file in my .zip or .tar.gz upload. If I included a LICENSE.txt file, any tests created using the reproducing source code will be governed by the terms of the license I provided instead.

[ilazaric]

Err, forgot to set the "Type of Issue", but don't see a clear fit for the issue.
Updating text to a description outside of selection.
If important that it fits into a category, it could be "this code SHOULD compile" with warning treated as error compilation flags.

[daveedvdv-nvidia]

Moved to Issue #218