Suggested resolution:

Change in 6.7 [basic.link] bullet 11.1 as follows:

For any two declarations of an entity E:

• If one declares E to be a (possibly templated) variable or function, the other shall declare E as one of the same equivalent type (13.7.7.2 [temp.over.link]).
• ...
• If one declares E to be a class template, the other shall do so with the same kind and an equivalent template-head (13.7.7.2 [temp.over.link]).
• ...

(From submission #860.)

Subclause 6.7 [basic.link] bullet 11.1 applies to all functions and variables, including templated ones, thus can involve dependent types for which "same type" is not defined.