<memory>: error C2694 when calling make_shared on class with throwing destructor

[StephanTLavavej]

C:\Temp>type meow.cpp

#include <memory>
using namespace std;

struct A {
  A() {}
  ~A() noexcept(false) {}
};

int main() { auto a = make_shared<A>(); }

C:\Temp>cl /EHsc /nologo /W4 meow.cpp
meow.cpp
D:\GitHub\STL\out\build\x86\out\inc\memory(2015): error C2694: 'std::_Ref_count_obj2<_Ty>::~_Ref_count_obj2(void)': overriding virtual function has less restrictive exception specification than base class virtual member function 'std::_Ref_count_base::~_Ref_count_base(void) noexcept'
        with
        [
            _Ty=A
        ]
D:\GitHub\STL\out\build\x86\out\inc\memory(2015): note: see declaration of 'std::_Ref_count_obj2<_Ty>::~_Ref_count_obj2'
        with
        [
            _Ty=A
        ]
D:\GitHub\STL\out\build\x86\out\inc\memory(1072): note: see declaration of 'std::_Ref_count_base::~_Ref_count_base'
D:\GitHub\STL\out\build\x86\out\inc\memory(2730): note: see reference to class template instantiation 'std::_Ref_count_obj2<_Ty>' being compiled
        with
        [
            _Ty=A
        ]
meow.cpp(9): note: see reference to function template instantiation 'std::shared_ptr<A> std::make_shared<A,>(void)' being compiled

Originally reported as DevCom-1306429 and Microsoft-internal VSO-1265102 / AB#1265102 .