Suggested resolution [SUPERSEDED]:

Change in 13.9.4 [temp.expl.spec] paragraph 13 as follows:

Any attributes applying to any part of the declaration of an explicit specialization of a function or variable template, as well as Whether whether such an explicit specialization of a function or variable template is inline, constexpr, or an immediate function, is determined by the explicit specialization and is independent of those properties of the template. [ Note: Attributes that would affect the association of the declaration of an explicit specialization with the declaration of the primary template need to match. -- end note ]