Here, the problem was that tsubst_friend_function was modifying the
CONSTRAINT_INFO for the friend template to have the constraints for one
instantiation, which fell down when we went to adjust it for another
instantiation.  Fixed by deferring substitution of trailing requirements
until we try to check declaration matching.

	PR c++/93400 - ICE with constrained friend.
	* constraint.cc (maybe_substitute_reqs_for): New.
	* decl.c (function_requirements_equivalent_p): Call it.
	* pt.c (tsubst_friend_function): Only substitute
	TEMPLATE_PARMS_CONSTRAINTS.
	(tsubst_template_parms): Copy constraints.