Proposed resolution:

This wording is relative to N4892.

1. Modify [range.iota.sentinel] as indicated:

   namespace std::ranges {
     template<weakly_incrementable W, semiregular Bound>
       requires weakly-equality-comparable-with<W, Bound> && copyable<W>
     struct iota_view<W, Bound>::sentinel {
     private:
       Bound bound_ = Bound(); // exposition only
     public:
       sentinel() = default;
       constexpr explicit sentinel(Bound bound);
       
       friend constexpr bool operator==(const iterator& x, const sentinel& y);
       
       friend constexpr iter_difference_t<W>IOTA-DIFF-T(W) operator-(const iterator& x, const sentinel& y)
         requires (is-integer-like<W> && is-integer-like<Bound>) || sized_sentinel_for<Bound, W>;
   
       friend constexpr iter_difference_t<W>IOTA-DIFF-T(W) operator-(const sentinel& x, const iterator& y)
         requires (is-integer-like<W> && is-integer-like<Bound>) || sized_sentinel_for<Bound, W>;
     };
   }
   

   […]

   friend constexpr iter_difference_t<W>IOTA-DIFF-T(W) operator-(const iterator& x, const sentinel& y)
     requires (is-integer-like<W> && is-integer-like<Bound>) || sized_sentinel_for<Bound, W>;
   

   -3- Effects: Equivalent to: return x.value_ - y.bound_;

   using D = IOTA-DIFF-T(W);
   if constexpr (is-integer-like<W>) {
     auto y_value = W(y.bound_);
     if constexpr (is-signed-integer-like<W>) {
       return D(D(x.value_) - D(y_value));
     } else {
       return (y_value > x.value_)
         ? D(-D(y_value - x.value_))
         : D(x.value_ - y_value);
     }
   } else {
     return x.value_ - y.bound_;
   }
   

   friend constexpr iter_difference_t<W>IOTA-DIFF-T(W) operator-(const sentinel& x, const iterator& y)
     requires (is-integer-like<W> && is-integer-like<Bound>) || sized_sentinel_for<Bound, W>;
   

   -4- Effects: Equivalent to: return -(y - x);

[ Tim Song commented: ]

We might be able to simplify the (y_value > x.value_) conditional since we know that we are working with an iterator and its sentinel.

[ 2021-10-14; Reflector poll ]

Set priority to 3 after reflector poll.

Currently std::ranges::iota_view<int, long> uses its special sentinel type, as its W and Bound are different types and Bound is not std::unreachable_sentinel_t. However, as W (int) is not an iterator type, the iterator and sentinel types don't satisfy std::sized_sentinel_for, and thus not subtractable.

IMO we should handle operator- overloads for iota_view::iterator and iota_view::sentinel like iota_view::size and operator- for iota_view::iterator.