The tests for the std::invocable concept use std::is_invocable with an argument of incomplete type, which is undefined (it violates the precondition for std::is_invocable):

In file included from /home/jwakely/gcc/12/include/c++/12.0.0/ratio:39,
                 from /home/jwakely/gcc/12/include/c++/12.0.0/chrono:39,
                 from std/concepts/concepts.callable/concept.invocable/invocable.compile.pass.cpp:15:
/home/jwakely/gcc/12/include/c++/12.0.0/type_traits: In instantiation of 'struct std::is_invocable<int S::*, S>':
/home/jwakely/gcc/12/include/c++/12.0.0/type_traits:3001:73:   required from 'constexpr const bool std::is_invocable_v<int S::*, S>'
/home/jwakely/gcc/12/include/c++/12.0.0/concepts:338:25:   required from 'constexpr bool pointer_to_member_functions::check_member_is_invocable() [with Member = int S::*; T = S; Args = {}]'
std/concepts/concepts.callable/concept.invocable/invocable.compile.pass.cpp:259:53:   required from here
/home/jwakely/gcc/12/include/c++/12.0.0/type_traits:2942:7: error: static assertion failed: each argument type must be a complete class or an unbounded array

Similarly for std::regular_invocable:

In file included from /home/jwakely/gcc/12/include/c++/12.0.0/ratio:39,
                 from /home/jwakely/gcc/12/include/c++/12.0.0/chrono:39,
                 from std/concepts/concepts.callable/concept.regularinvocable/regular_invocable.compile.pass.cpp:15:
/home/jwakely/gcc/12/include/c++/12.0.0/type_traits: In instantiation of 'struct std::is_invocable<int S::*, S>':
/home/jwakely/gcc/12/include/c++/12.0.0/type_traits:3001:73:   required from 'constexpr const bool std::is_invocable_v<int S::*, S>'
/home/jwakely/gcc/12/include/c++/12.0.0/concepts:338:25:   required from 'constexpr bool pointer_to_member_functions::check_member_is_invocable() [with Member = int S::*; T = S; Args = {}]'
std/concepts/concepts.callable/concept.regularinvocable/regular_invocable.compile.pass.cpp:285:53:   required from here
/home/jwakely/gcc/12/include/c++/12.0.0/type_traits:2942:7: error: static assertion failed: each argument type must be a complete class or an unbounded array



The tests for std::ranges::data use std::is_invocable_v to check that an array of incomplete type can't be used, but that's undefined as stated above:

In file included from /home/jwakely/gcc/12/include/c++/12.0.0/concepts:44,
                 from /home/jwakely/gcc/12/include/c++/12.0.0/ranges:37,
                 from std/ranges/range.access/range.prim/data.pass.cpp:15:
/home/jwakely/gcc/12/include/c++/12.0.0/type_traits: In instantiation of 'struct std::is_invocable<const std::ranges::__cust_access::_Data, Incomplete [2]>':
/home/jwakely/gcc/12/include/c++/12.0.0/type_traits:3001:73:   required from 'constexpr const bool std::is_invocable_v<const std::ranges::__cust_access::_Data, Incomplete [2]>'
std/ranges/range.access/range.prim/data.pass.cpp:28:21:   required from here
/home/jwakely/gcc/12/include/c++/12.0.0/type_traits:2942:7: error: static assertion failed: each argument type must be a complete class or an unbounded array

Shouldn't those first three static assertions in std/ranges/range.access/range.prim/data.pass.cpp be using a reference to an array anyway? An array rvalue is not a borrowed_range, so it's ill-formed. If they are supposed to be testing the array of incomplete type condition, they aren't doing that, they're testing the "lvalue or borrowed range" condition.

Also, that test is not portable (should it be guarded by a preprocessor check?) because the standard doesn't require a diagnostic for trying to use ranges::data on an array of incomplete type. With libstdc++ you do get an error, but not in the immediate context (so it's not SFINAE-friendly and you can't check for it with is_invocable).