Suggested resolution:

Change in 13.8.3.4 [temp.dep.constexpr] paragraph 4 as follows:

Expressions of the following form are value-dependent:

  sizeof ... ( identifier )
  fold-expression

unless the identifier is a structured binding pack whose initializer is not dependent.

The special case for a structured binding pack introduces an unnecessary inconsistency. A structured binding pack with a non-dependent initializer should either always be instantiated early or never, regardless of the expression it is used in. The more comprehensive rule to always instantiate early was removed after R7 of the paper (P1061R7 Structured Bindings can introduce a Pack), but the special case for "sizeof ..." remained.