void() noexcept function does not bind to void(&)() reference with --microsoft_version <=1927

[dgrunwald-qt]

Issue Summary

EDG rejects this code with in Microsoft mode with --microsoft_version=1920.
MSVC version 19.20 accepts it.
See https://godbolt.org/z/vGo85dz1K

Reproducing Source Code

void foo_noexcept() noexcept;
void (&r1)() = foo_noexcept;

Command-line Options

--ms_c++17 --microsoft_version=1920

Type of Issue

[Front End] This code SHOULD compile with these options.

Additional Details

"<source>", line 2: error: a reference of type "void (&)()" (not const-qualified) cannot be initialized with a value of type "void () noexcept"
  void (&r1)() = foo_noexcept;
                 ^

Reproducing (Standard) Configuration(s)

windows-msvc-debug

Reproducing (Non-standard) Configuration

No response

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