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In the code below, static_assert operates on the addresses of local variables, but however MS compiles it and the assertion does not fail:

#include <tuple>
#include <string>
 
struct A
{
    int a;
    double b;
    std::string c;
};
 
void f()
{
    A a{ 1, 3.0, "abc" };
    constexpr auto t1 = std::tie(a.a, a.b, a.c);
    static_assert(&std::get<0>(t1) == &a.a);
}

Use the following command to compile this example:

cl /std:c++17 /EHsc a.cpp

GCC 11 can’t compile this, but compiles the following code:

#include <tuple>
  
int main()
{
    constexpr auto t = std::make_tuple(1, 3.0);
    static_assert(std::get<0>(t) == 1 && std::get<1>(t) == 3.0);
    
    return 0;
}