Consider the following example:
struct A { A(); ~A() = delete; }; struct B: A { }; B* b = new B;
Under the current rules, B() is not deleted, but is ill-formed because it calls the deleted ~A::A() if it exits via an exception after the completion of the construction of A. A deleted subobject destructor should be added to the list of reasons for implicit deletion in 11.4.5 [class.ctor] and 11.4.5.3 [class.copy.ctor].