As reported in https://github.com/llvm/llvm-project/issues/58929,
Clang's handling of empty structs in the case of small structs that may
be eligible to be passed using the hard FP calling convention doesn't
match g++. In general, C++ record fields are never empty unless
[[no_unique_address]] is used, but the RISC-V FP ABI overrides this.
After this patch, fields of structs that contain empty records will be
ignored, even in C++, when considering eligibility for the FP calling
convention ('flattening'). It isn't explicitly noted in the RISC-V
psABI, but arrays of empty records will disqualify a struct for
consideration of using the FP calling convention in g++. This patch
matches that behaviour. The psABI issue
https://github.com/riscv-non-isa/riscv-elf-psabi-doc/issues/358 seeks
to clarify this.