It's reasonable for the <version> header to be required for freestanding, so that users can include it and see the "implementation-dependent information … (e.g. version number and release date)", and also to ask which features are present (which is the real intended purpose of <version>). It seems less reasonable to require every macro to be present on freestanding implementations, even the ones that correspond to non-freestanding features.

P2198R7 will fix this situation for C++26, but we should also do something for C++23 before publishing it. It seems sensible not to require any of the macros to be present, and then allow implementations to define them for the features that they support.