The C standard does not prohibit the _Atomic specifier on incomplete types, which turns out to be sometimes useful.
This addresses PR37237.
Note that C++ still requires checking if the type is complete in order to support member pointers under the Microsoft ABI (because that check completes some information on the type), which is a use case we have in test\SemaCXX\atomic-type.cpp.
This function is duplicating the work of finding the type to complete, which was already done by isIncompleteType. Rather than unwrapping T here...