Suggested resolution:

1. Change in 6.8 [basic.memobj] paragraph 10 as follows:

   [Note 5: If two declarations correspond but of an entity are attached to different modules, the program is ill-formed if one precedes the other (6.4.1 [basic.scope.scope]). —end note] [ Example 2:

     ...
     int g();   // error: corresponds to matches #2, but attached to M
     ...
   

   -- end example]

2. Change in 10.1 [module.unit] paragraph 7 as follows:

   A module is either a named module or the global module. A declaration is attached to a module as follows:

   • If the declaration is a non-dependent friend declaration that nominates a function with a declarator-id that is a qualified-id or template-id or that nominates a class other than with an elaborated-type-specifier with neither a nested-name-specifier nor a simple-template-id, it is attached to the module to which the friend is attached (6.7 [basic.link]).
   • Otherwise, if the declaration declares a template specialization (13.7.6 [temp.spec.partial], 13.9.4 [temp.expl.spec]), it is attached to the module to which the primary template is attached.
   • Otherwise, if the declaration
     • declares a namespace whose name has external linkage,
     • declares a type alias,
     • declares a namespace alias, or
     • appears within a linkage-specification (9.12 [dcl.link])
     it is attached to the global module.
   • Otherwise, the declaration is attached to the module in whose purview it appears.

(From thread beginning here.)

Issue 3171 was misguided in turning a normative rule about module attachment into a note. The "precedes" condition is implied, though, once template specializations are attached to the module of the primary template.