[Accepted at the November, 2020 meeting as part of paper P1787R6 and moved to DR at the February, 2021 meeting.]

According to 12.2.4 [over.match.best] paragraph 4, the following program appears to be ill-formed:

  void f(int, int=0);
  void f(int=0, int);

  void g() {
    f();
  }

Though I do not expect this is the intent of this paragraph in the standard.

12.2.4 [over.match.best] paragraph 4:

If the best viable function resolves to a function for which multiple declarations were found, and if at least two of these declarations or the declarations they refer to in the case of using-declarations specify a default argument that made the function viable, the program is ill-formed. [Example:

namespace A {
  extern "C" void f(int = 5);
}
namespace B {
  extern "C" void f(int = 5);
}
using A::f;
using B::f;
void use() {
f(3); //OK, default argument was not used for viability
f(); //Error: found default argument twice
}

end example]