"nodiscard attribute cannot be applied to types" build failure(s) — clang 12.0.1

clang generates an error, g++ generates a simple warning.
int a [[]];
int & [[nodiscard]] b = a;
$ clang++ -std=c++11 -c foo.cpp
foo.cpp:2:9: error: 'nodiscard' attribute cannot be applied to types
int & [[nodiscard]] b = a;
        ^
1 error generated.

$ g++ -std=c++11 -c foo.cpp
foo.cpp:2:20: warning: attribute ignored [-Wattributes]
 int & [[nodiscard]] b = a;
                    ^
foo.cpp:2:20: note: an attribute that appertains to a type-specifier is ignored

This is impacting mostly Qt based packages.
Reported upstream

No error detected for version 12.0.1