Here when merging the two decls, remove_contract_attributes loses
ATTR_IS_DEPENDENT on the format attribute, so apply_late_template_attributes
just returns, so the attribute doesn't get propagated to the type where the
warning looks for it.
Fixed by using copy_node instead of tree_cons to preserve flags.
PR c++/116954
gcc/cp/ChangeLog:
* contracts.cc (remove_contract_attributes): Preserve flags
on the attribute list.