During the instantiation of an enclosing templated entity ([temp.pre]), if the condition is not value-dependent after its instantiation, the discarded substatement (if any) is not instantiated.
However, the term value-dependent is only defined for expressions, and it is possible that a condition is a declaration.
Reference (section label): [stmt.if]
Issue description
[stmt.if] paragraph 2, sentence 3 states:
However, the term value-dependent is only defined for expressions, and it is possible that a condition is a declaration.
Suggested resolution