C++ PATCH for c++/46220 (overly strict covariant return checking)

[Jason Merrill]

When the pointer target type differs in a virtual override, the standard 
requires the type in the derived class method to be complete.  But that 
shouldn't be necessary if the types only differ in cv-quals; this seems 
like a wording bug, and EDG seems to agree.

Tested x86_64-pc-linux-gnu, applied to trunk.
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