[clang] [C23] Implement WG14 N3037 (PR #132939)

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git-clang-format --diff 9b1f905b483a2b42e4681bbef42b2641f8ccf5ad 2bde3a9c6eb5e23b0e9274122bd6f9a50ffa3bc4 --extensions c,cpp,h -- clang/test/C/C23/n3037.c clang/test/C/C23/n3037_1.c clang/include/clang/AST/ASTContext.h clang/include/clang/AST/ASTStructuralEquivalence.h clang/include/clang/Parse/Parser.h clang/include/clang/Sema/Sema.h clang/lib/AST/ASTContext.cpp clang/lib/AST/ASTImporter.cpp clang/lib/AST/ASTStructuralEquivalence.cpp clang/lib/Parse/ParseDecl.cpp clang/lib/Sema/SemaDecl.cpp clang/lib/Sema/SemaType.cpp clang/lib/Serialization/ASTReader.cpp clang/lib/Serialization/ASTReaderDecl.cpp clang/test/ASTMerge/struct/test.c clang/test/C/drs/dr1xx.c clang/unittests/AST/StructuralEquivalenceTest.cpp
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``````````diff
diff --git a/clang/lib/AST/ASTContext.cpp b/clang/lib/AST/ASTContext.cpp
index 00b8bf4ae5..8517c118ce 100644
--- a/clang/lib/AST/ASTContext.cpp
+++ b/clang/lib/AST/ASTContext.cpp
@@ -11444,8 +11444,8 @@ QualType ASTContext::mergeTagTypes(QualType LHS, QualType RHS) {
   StructuralEquivalenceContext::NonEquivalentDeclSet NonEquivalentDecls;
   StructuralEquivalenceContext Ctx(
       getLangOpts(), *this, *this, NonEquivalentDecls,
-      StructuralEquivalenceKind::Default, /*StrictTypeSpelling=*/ false,
-      /*Complain=*/ false, /*ErrorOnTagTypeMismatch=*/ true);
+      StructuralEquivalenceKind::Default, /*StrictTypeSpelling=*/false,
+      /*Complain=*/false, /*ErrorOnTagTypeMismatch=*/true);
   return Ctx.IsEquivalent(LHS, RHS) ? LHS : QualType{};
 }
 

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https://github.com/llvm/llvm-project/pull/132939